Object

Title: The use of operational cash flow in the estimation of accrual-based earnings management

Title in english:

Wykorzystanie operacyjnych przepływów pieniężnych w estymacji zarządzania zyskiem

Creator:

Comporek, Michał

Description:

Financial Sciences = Nauki o Finansach, 2019, vol. 24, no. 2, s. 46-60

Abstrakt:

One of the most important analytical spheres enabling the diagnostic estimation of intentional changes in a company’s financial result is the area of accrual adjustments of net profit, separated in the cash flow statement prepared using the indirect method. The special cognitive value of accrual differences can be seen when the structure of total accruals is separated by those adjustments that are not directly related to the real activity of the enterprise, and are the result of subjective accounting choices. The main objective of the article is to present the selected econometric models used for examining accrual-based earnings management phenomenon in Poland. The analysis includes following regression models, namely: the Jones model, the Kasznik model, the Dechow-Dichev model and the McNichols model. The empirical studies were conducted among listed companies qualified for the Warsaw Stock Exchange indices: WIG-20 and mWIG-40, whose shares were traded for at least ten years in 1998-2017

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2019

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/fins.2019.2.04 ; oai:dbc.wroc.pl:70303

Language:

eng

Relation:

Financial Sciences = Nauki o Finansach, 2019, vol. 24, no. 2

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Group publication title:

Nauki o Finansach = Financial Sciences

Object collections:

Last modified:

Jun 27, 2019

In our library since:

Jun 15, 2019

Number of object content hits:

19

All available object's versions:

https://www.dbc.wroc.pl/publication/134848

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