An Assessment of the Application of Earnings Management Objectives and Instruments in Financial Reporting – Evidence of Survey Research Results

Piosik Andrzej () and Strojek-Filus Marzena ()
Additional contact information
Strojek-Filus Marzena: University of Economics in Katowice Katowice, Poland

Scientific Annals of Economics and Business, 2013, vol. 60, issue 2, 26

Abstract: The study contains an overview of earnings management tools of reporting entities and capital groups in Poland. Relations between the phenomenon of earnings management and financial reporting policy have been analysed. A research problem related to the significance and application of particular earnings management tools as perceived by practitioners (accountants, executive board members, specialists) has been discussed. Selected tools of earnings management, usually linked with operations, are perceived to be used more intensively. The conducted analysis shows that in the opinion of the surveyed respondents the most effective instrument influencing the desired level of results presented in a financial statement is carrying out transactions under conditions which ensure the achievement of a reported goal. This applies also to capital groups, in which transactions effected between group units were indicated as the ones used to the greatest extent.

Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/aicue-2013-0022 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:aicuec:v:60:y:2013:i:2:p:26:n:5

DOI: 10.2478/aicue-2013-0022

Access Statistics for this article

Scientific Annals of Economics and Business is currently edited by Ovidiu Stoica

More articles in Scientific Annals of Economics and Business from Sciendo
Bibliographic data for series maintained by Peter Golla ().