La práctica de la gestión de ganancias

Isela Alanís Aguilar; Martha del Pilar Rodríguez García

doi:10.29105/rinn14.28-3

Authors

Isela Alanís Aguilar Autonomous University of Nuevo León
Martha del Pilar Rodríguez García Autonomous University of Nuevo León

DOI:

https://doi.org/10.29105/rinn14.28-3

Keywords:

discretionary accrual adjustments, earning management, firm value

Abstract

This documentary research reviews the practice of earning management by identifying earning management in companies before going public and their effect on the share price, when managers affect the compensations that are granted in order to increase their profits to the detriment of the value of the company and studies where manipulation practices are not appreciated. On the other hand, an accrual adjustment methodology is proposed and the conclusions are presented.

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