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Kalkulacja różnic memoriałowych a wykrywanie technik rachunkowego kształtowania wyniku finansowego w przedsiębiorstwach przemysłowych

Acta Universitatis Lodziensis. Folia oeconomica, 2021-01, Vol.3 (354), p.35-55 [Peer Reviewed Journal]

Copyright University of Łódź 2021 ;ISSN: 0208-6018 ;EISSN: 2353-7663 ;DOI: 10.18778/0208-6018.354.03

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  • Title:
    Kalkulacja różnic memoriałowych a wykrywanie technik rachunkowego kształtowania wyniku finansowego w przedsiębiorstwach przemysłowych
  • Author: Comporek, Michał
  • Subjects: Business Economy / Management ; Cash flow statements ; Earnings management ; Economy ; kształtowanie wyniku finansowego ; model jones ; różnice memoriałowe ; wielka kąpiel kosztowa ; zmodyfikowany model jones
  • Is Part Of: Acta Universitatis Lodziensis. Folia oeconomica, 2021-01, Vol.3 (354), p.35-55
  • Description: The main aim of the paper was to characterize the accruals arising from the use of the balance sheet approach or categories taken from the cash flow statement in their calculation, as well as to examine the relationships between the values of discretionary accruals in the enterprises implementing specific strategies of accrual-based earnings management and in companies that not implement these practices. The obtained results of empirical research showed, inter alia, that the selection of the methodology for computing of total accruals significantly influenced the values of structural parameters appearing in specific econometric models used to predict AEM practices. All this may suggest that the adopted method of calculating the different subcomponents of accruals may largely affect the further estimates of the scale and directions of intentional shaping of the financial result of enterprises.
  • Publisher: Lodz: Wydawnictwo Uniwersytetu Łódzkiego
  • Language: English;Polish
  • Identifier: ISSN: 0208-6018
    EISSN: 2353-7663
    DOI: 10.18778/0208-6018.354.03
  • Source: CEEOL: Open Access
    ProQuest Central
    DOAJ Directory of Open Access Journals
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