Motivaciones de la Gerencia para Manipular la Cifra de Beneficio Contable

• Cornejo Saavedra, Edison ^[1] ; Guiñez Cabrera, Nataly ^[1]
  1. [1] Universidad del Biobio
• Localización: RAN: Revista Academia & Negocios, ISSN-e 0719-6245, ISSN 0719-7713, Vol. 2, Nº. 1, 2016, pág. 16
• Idioma: español
• Títulos paralelos:
  • Motivations for Manipulating Management Net Profit Accounting
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 3 Citas
• Resumen
  • español

    Las prácticas de earnings management son usadas para alterar la cifra de beneficios reportada en los estados financieros, ya sea para inducir a error a las partes interesadas en el desempeño de la firma, o para influir en los resultados contractuales que dependen de las cifras contables. Este artículo analiza las principales motivaciones de la gerencia de una empresa para efectuar prácticas de earnings management. Para ello, se realiza una revisión de los principales artículos de la literatura contable. Se identifican cuatro grupos de motivaciones: (1) contractuales; (2) políticas y regulatorias; (3) de valoración; y (4) fiscales o tributarias. También se analizan las razones para cometer una forma extrema de earnings management: el fraude contable. Reconocer a tiempo la existencia de alguna de estas motivaciones al interior de una organización, podría ser útil para entender y anticipar las decisiones de la gerencia y el comportamiento de una firma, frente a determinados escenarios políticos, económicos y financieros.

  • English

    Earnings management techniques are used to alter financial statements, either to mislead stakeholders on the performance of a firm or to influence contractual outcomes that depend on the accounting figures. This article analyzes the main motivations that lead company executives to apply earnings management practices.  A review of accounting literature was performed and 4 groups of motivations were found: (1) contract; (2) policies and regulations; (3) valuation; and (4) taxes. The reasons for committing an extreme form of earnings management, accounting fraud, are also discussed. Identifying of some of these motivations within an organization may be useful to understand and anticipate management decisions and firm behavior in the face of certain political, economic and financial scenarios.

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