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Author
Maruszewska Ewa Wanda (Uniwersytet Ekonomiczny w Katowicach)
Title
Polityka rachunkowości czy zarządzanie zyskami - artykuł dyskusyjny
Accounting Policy of Earnings Management - a Discussion
Source
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2011, nr 41, s. 211-220, bibliogr. 19 poz.
Keyword
Zarządzanie zyskami, Rachunkowość, Polityka rachunkowości, Teoria rachunkowości
Earnings management, Accounting, Accounting policy, Accounting theory
Note
summ.
Abstract
Celem artykułu jest wskazanie, że kształtowanie polityki rachunkowości we współczesnych przedsiębiorstwach może w dużej mierze wynikać z potrzeby zarządzania zyskami. Taka sytuacja powoduje, że twórcami polityki rachunkowości wpływającej na obraz jednostki prezentowany w sprawozdaniu finansowym jest zarząd, a nie komórki rachunkowości. Tym samym rachunkowość, która odgrywa rolę informacyjną na potrzeby zarządzania jednostką, przez wybory dokonane w polityce rachunkowości, może również stanowić element zarządzania wynikiem finansowym.(fragment tekstu)

The management of an entity (including accounting employees) has an ability to use methods, that may influence the presentation of financial position and enterprise's earnings. Primary method of financial statements' window-dressing is earnings' man-agement (also called as smoothing earnings). Earnings' management is aimed at influ-encing decision making process made by stakeholders. It does not reduce the infor-mation asymmetry and it lowers quality of information provided. Although accounting policy is to standardize the methods of accounting, it is not free from earnings manage-ment nowadays.(original abstract)
Accessibility
The Main Library of Poznań University of Economics and Business
Szczecin University Main Library
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Bibliography
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ISSN
1640-6818
1733-2842
Language
pol
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