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

Autor: Edinson Cornejo-Saavedra

Publikováno v: Journal of Economics Finance and Administrative Studies (22180648) vol. 23 Issue 45 (2018)
ESAN-Institucional
Universidad ESAN
instacron:ESAN
Journal of Economics Finance and Administrative Science, Vol 23, Iss 45, Pp 167-181 (2018)
Journal of Economics, Finance and Administrative Science, Volume: 23, Issue: 45, Pages: 167-181, Published: JUL 2018
The bi-annual academic publication of Universidad ESAN; Vol 23, No 45 (2018)
Journal of Economics Finance and Administrative Studies; Vol 23, No 45 (2018)
Revistas Universidad ESAN

Purpose - This paper aims to examine whether a sample of non-financial Chilean firms performed earnings management to avoid the decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach - The analysis is undertaken

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::aed4d3e959d6becbef26698145dab213
https://doi.org/10.1108/jefas-11-2017-0107