La práctica de la gestión de ganancias

Isela Alanís Aguilar; Martha del Pilar Rodríguez García

doi:10.29105/rinn14.28-3

Autores/as

Isela Alanís Aguilar Universidad Autónoma de Nuevo León
Martha del Pilar Rodríguez García Universidad Autónoma de Nuevo León

DOI:

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

Palabras clave:

ajuste por devengo discrecional, gestión de ganancias, valor de la empresa

Resumen

Este investigación documental revisa la práctica de earning management identificando earning management en las empresas antes de salir a bolsa y su afectación en el precio de la acción, cuando los administradores afectan las compensaciones que se otorgan con el fin de aumentar sus beneficios en detrimento del valor de la empresa y estudios en donde no se aprecian prácticas de manipulación. Por otra parte se propone una metodología de ajustes por devengo y se presentan las conclusiones.

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