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El impacto de la crisis en la manipulación contable
Revista de contabilidad, 2011-12, Vol.14 (2), p.59-85
[Peer Reviewed Journal]
ISSN: 1138-4891 ;EISSN: 1988-4672 ;DOI: 10.1016/S1138-4891(11)70028-0
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Title:
El impacto de la crisis en la manipulación contable
Author:
José Ignacio Jarne Jarne
;
Susana Callao Gastón
Subjects:
crisis
;
earnings management
;
listed companies
;
reporting incentives
Is Part Of:
Revista de contabilidad, 2011-12, Vol.14 (2), p.59-85
Description:
Basándonos en los grupos cotizados en el mercado español, el presente trabajo aporta evidencia empírica sobre el impacto de la crisis en las prácticas de earnings management.Utilizamos los ajustes por devengo discrecionales como medida de manipulación. Los resultados obtenidos constatan que la calidad de la información financiera se ve afectada en periodos de crisis, ya que ponen de manifiesto que la manipulación al alza del resultado vía ajustes por devengo discrecionales se ha visto incrementada ante las dificultades económicas y financieras. Esto es debido no a la crisis en sí misma, sino a que la crisis ha reforzado la importancia de algunos incentivos para manipular, como es el endeudamiento.The study analyses the impact of the crisis on the earnings management by listed companies on Spanish stock market. We use discretionary accruals as a measure of earnings management. The results show that earnings-increasing discretionary accruals have increased during the crisis, confirming that crisis periods affect to financial reporting quality. This is not due to crisis as such, but the crisis has strengthened some incentives to manage earnings, such us the indebtedness.
Publisher:
Universidad de Murcia
Language:
English
Identifier:
ISSN: 1138-4891
EISSN: 1988-4672
DOI: 10.1016/S1138-4891(11)70028-0
Source:
ProQuest Central
DOAJ Directory of Open Access Journals
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