Kalkulacja różnic memoriałowych a wykrywanie technik rachunkowego kształtowania wyniku finansowego w przedsiębiorstwach przemysłowych

Michał Comporek

doi:10.18778/0208-6018.354.03

Authors

Michał Comporek Uniwersytet Łódzki, Wydział Ekonomiczno-Socjologiczny, Katedra Analizy i Strategii Przedsiębiorstwa, Łódź https://orcid.org/0000-0002-1402-2505

DOI:

https://doi.org/10.18778/0208-6018.354.03

Keywords:

accrual-based earnings management, accruals, the Jones model, the Modified Jones model, big bath

Abstract

The main aim of the paper was to characterize the accruals arising from the use of the balance sheet approach or categories taken from the cash flow statement in their calculation, as well as to examine the relationships between the values of discretionary accruals in the enterprises implementing specific strategies of accrual-based earnings management and in companies that not implement these practices. The obtained results of empirical research showed, inter alia, that the selection of the methodology for computing of total accruals significantly influenced the values of structural parameters appearing in specific econometric models used to predict AEM practices. All this may suggest that the adopted method of calculating the different subcomponents of accruals may largely affect the further estimates of the scale and directions of intentional shaping of the financial result of enterprises.

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