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Earnings management para evitar reportar perdidas: Chile, 2010-2014

Journal of Economics, Finance and Administrative Science, 2018-07, Vol.23 (45), p.167 [Peer Reviewed Journal]

COPYRIGHT 2018 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2018 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2017-0107

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  • Title:
    Earnings management para evitar reportar perdidas: Chile, 2010-2014
  • Author: Cornejo-Saavedra, Edinson Edgardo
  • Subjects: Earnings ; Earnings management ; Fraud ; Stock market ; Transparency
  • Is Part Of: Journal of Economics, Finance and Administrative Science, 2018-07, Vol.23 (45), p.167
  • Description: Propósito - Examinar si las firmas no financieras que estuvieron registradas en la Superintendencia de Valores y Seguros de Chile (SVS) manipularon la cifra de beneficios para evitar reportar pérdidas o disminuciones en las ganancias, durante el período 2010-2014. Originality/value--The results of these types of studies would be useful to carry out monitoring and control activities, to increase transparency in the stock market.
  • Publisher: Lima: Universidad ESAN, Peru
  • Language: Spanish
  • Identifier: ISSN: 2077-1886
    EISSN: 2077-1886
    DOI: 10.1108/JEFAS-11-2017-0107
  • Source: DOAJ Directory of Open Access Journals
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