Zarządzanie zyskiem w przedsiębiorstwach rodzinnych – podstawowe modele i refleksja empiryczna
Earnings Management in the Family Business – Basic Models and Empirical Reflection
Author(s): Michał ComporekSubject(s): Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: earnings management; family business; industrial enterprises; total accruals; discretionary accruals;
Summary/Abstract: The main goal of the article is to expose the role of discretionary accruals in the assessment of the scale and directions of earnings management in industrial family companies. The adopted research optics were directed to the implementation of two specific objectives. The first of these is the comparative analysis of the level of the earnings management phenomenon in listed family enterprises conducting manufacturing activity and non-family entities that do not fulfill the family business criterion operating in the industrial sector. The second specific objective in this study is to analyze the degree the goodnessof-fit of individual models used to extract operational and intentional accruals differences. Empirical studies were conducted among industrial public companies, whose shares have been traded on the stock market for at least 10 years in the assumed horizon of 2002–2016.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 19/2018
- Issue No: 7.3
- Page Range: 205-221
- Page Count: 17
- Language: Polish