Earnings Management in Polish Companies

Janusz Brzeszczyński; Jerzy Gajda; Tomasz Schabek

doi:10.2478/v10103-011-0023-1

Autor

Janusz Brzeszczyński University of Łódź
Jerzy Gajda University of Łódź
Tomasz Schabek University of Łódź

DOI:

https://doi.org/10.2478/v10103-011-0023-1

Abstrakt

W artykule zaprezentowano rezultaty analizy zjawiska znanego jako "zarządzanie zyskami'', wśród spółek z polskiego rynku kapitałowego. Przeanalizowano rozkład zysku na akcję wokół progu "zero'' oraz progu wyznaczonego w oparciu o wartości zysku na akcję z okresu przeszłego w okresie 1997-2010. Wyniki badania potwierdziły występowanie asymetrii rozkładu zysku na akcję wokół progu "zero'' oraz spadek zysków w latach następujących po "zarządzaniu zyskiem'' co wskazuje na występowanie analizowanego zjawiska na polskim rynku kapitałowym.

Pobrania

Brak dostępnych danych do wyświetlenia.

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