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Autor
Callao Susana (University of Zaragoza, Spain), Jarne José I. (University of Zaragoza, Spain), Wróblewski David (University of Zaragoza, Spain)
Tytuł
The Development of Earnings Management Research A Review of Literature from Three Different Perspectives
Rozwój literatury na temat zarządzania zyskiem. Przegląd tematyki z trzech różnych perspektyw
Źródło
Zeszyty Teoretyczne Rachunkowości, 2014, t. 79, nr 135, s. 135-177, tab., wykr., bibliogr. 211 poz.
Słowa kluczowe
Zarządzanie zyskami, Zysk, Zarządzanie, Przegląd literatury
Earnings management, Profit, Management, Literature review
Uwagi
streszcz., summ.
Abstrakt
Celem niniejszego artykułu jest przegląd literatury naukowej na temat zarządzania zyskiem (earnings management). Staramy się zaprezentować postępy w świetle prawie dwudziestu pięciu lat badania, i w efekcie pomóc autorom lepiej zrozumieć pojęcie i zagadnienia związane z zarządzaniem zyskiem. Artykuł będzie przedmiotem szczególnego zainteresowania autorów, którzy właśnie rozpoczynają prace i badania na ten temat, jako, że prezentujemy wszechstronną analizę tematu z trzech różnych perspektyw: chronologicznej, w której prezentujemy ewolucję koncepcji zarządzania zyskiem w czasie i pokazujemy najważniejsze postępy w temacie; metodologicznej, która ukazuje problematykę pomiaru zarządzaniem zyskiem; i geograficznej, która analizuje zjawisko kształtowania zysków w praktyce gospodarczej różnych krajów. Ostatnia perspektywa może być szczególnie istotna, jako że wcześniejsze badania nie traktowały szczegółowo tę perspektywę. (abstrakt oryginalny)

The objective of this paper is to review academic evidence on earnings management over the last twenty five years in order to help academic researchers, regulators and investors understand better the issues surrounding earnings management. The paper will be of special interest to investigators just starting to research this topic as we conduct an extensive literature review on earnings management from three different perspectives: a chronological perspective, in which we present the roadmap of the evolution of the earnings management literature in chronological order showing the main developments through the years; a methodological perspective, focusing on the different ways of detecting and measuring earnings management and respective improvements in the models; and a cross-country perspective, presenting the country of origin of the sample used by the authors. The last perspective might be of special interest to authors, as previous studies do not explore this perspective in detail. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Bibliografia
Pokaż
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