Urealniony wymiar oceny zarządzania zyskiem w przemysłowych spółkach giełdowych
The Real Dimension of the Assessment of Earnings Management in Industrial Listed Companies

Summary/Abstract: The main purpose of the article is to examine the scale and directions of activities related to the conscious distortion of information presented in financial statements of public companies, which in their nature directly refer to the real earnings management. These activities are reflected in departing from regular and typical practices undertaken as part of the core business activity, while the main motivation for managers to implement them is an attempt to persuade the entity’s stakeholders that the financial objectives were achieved in the course of ordinary business operations and have no grounds in the subjective accounting choices. For the operationalization of the stated research objective, the following hypothesis was formulated: in industrial listed companies there is a significant sectoral diversification of the scope and specificity of activities aimed at intentional shaping of the financial result through real earnings management. Empirical research was carried out among 79 industrial public companies listed on the Main Market of the Warsaw Stock Exchange in 2002–2016, whose shares were traded for a period of at least thirteen years.

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