Propozycja metodologiczna oceny urealnionych korzyści finansowych przedsiębiorstwa w analizie memoriałowych korekt zysku netto
Methodological proposal of evaluation of company’s financial benefits realignment in total accruals analysis

Summary/Abstract: The analysis of total accruals is an important tool for the study of debasement of financial statements of enterprises. The main aim of this article is to draw attention to the fact that total accruals are also an important source of information, enabling a more complete identification and assessment of the credibility of the financial situation of the company. From this perspective, special attention should be drawn to the relation between net profit and operating cash flow, which can be treated as an important financial benefits realignment ratio of the company. The research hypothesis claims that in the dominant number of enterprises there is the presence of positive values offinancial benefits realignmentratio. On the other hand in the scenario of changing of this measure dominate strategies that demonstrate both a positive value of net profit anda positive value of operating cash flows. Empirical studies have been carried out among industrial companies listed on the Warsaw Stock Exchange in the years 2006-2014.

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