El concepto de materialidad : implicaciones para gerentes e inversionistas.
Se discuten las implicaciones de la materialidad de la información financiera sobre “manejo de los ingresos”. Implica la descripción y el análisis del contenido de la Codificación de Normas Contables™. Las perspectivas profesionales fueron utilizadas para confirmar la ausencia de directrices de importancia relativa en los Principios de Contabilidad Generalmente Aceptados (en inglés, PCGA) de los EE. UU. Los términos “materialidad”, “significancia” e “importancia” fueron usados para determinar la inclusión de materialidad en las codificaciones. Las principales conclusiones indican que, primero, los factores determinantes y las motivaciones internas y externas influyen en las prácticas de “manejos de ganancias” y, segundo, los PCGA de EE. UU.... Ver más
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Ahmad Hussein Juma’h - 2014
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El concepto de materialidad : implicaciones para gerentes e inversionistas. Estados financieros Revista Finanzas y Política Económica Universidad Católica de Colombia Artículo de revista 1 6 Estados financeiros Gestão de ganhos Manipulação de contas Materialidade Materialidad Manipulación de cuentas Se discuten las implicaciones de la materialidad de la información financiera sobre “manejo de los ingresos”. Implica la descripción y el análisis del contenido de la Codificación de Normas Contables™. Las perspectivas profesionales fueron utilizadas para confirmar la ausencia de directrices de importancia relativa en los Principios de Contabilidad Generalmente Aceptados (en inglés, PCGA) de los EE. UU. Los términos “materialidad”, “significancia” e “importancia” fueron usados para determinar la inclusión de materialidad en las codificaciones. Las principales conclusiones indican que, primero, los factores determinantes y las motivaciones internas y externas influyen en las prácticas de “manejos de ganancias” y, segundo, los PCGA de EE. UU. no cuentan con directrices bien definidas para aplicar la materialidad en la toma de decisiones. Hussein Juma’h, Ahmad Manejo de ingresos Levitt, A. (1998). The numbers game. The CPA Journal, 68, 14-19. Patterson, R. G. (October, 1967). Materiality and the economic environment. The Accounting Review, October, 772-774. Noronha, C., Zeng, Y. and Vinten, G. (2008). Earnings management in China: an exploratory study. Managerial Auditing Journal, 23(4). Guang, L., He, D. and Yang, D. (2006). Auditing, integral approach to quarterly reporting, and cosmetic earnings management. Managerial Auditing Journal, 21(6), 569-581. Niu, F. (2006). Corporate governance and the quality of accounting earnings: a Canadian perspective. International Journal of Managerial Finance, 2(4), 302-327. Moore, M. L. (Spring 1973). Management changes and discretionary accounting decisions. Journal of Accounting Research, 11(1),100-107. Kinney, W. (1986). Audit technology and preferences for auditing standards. Journal of Accounting and Economics, 8(1), 73-89. Koumanakos, E., Costas, S. and Georgiopoulos, A. (2005). Firms acquisition and earnings management: evidence from Greece. Managerial Auditing Journal, 20(7), 663-678. Kanagaretnam, K., Lobo, G. and Mathieu, R. (2004). Earnings management to reduce earnings variability: Evidence from bank Loan loss provisions. Review of Accounting and Finance, 3(1), 128-148. Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7, 85-107. Healy, P. M. and Wahlen, J. M. (December, 1999). A review of the earning management literature and its implications for standard setting. Accounting Horizons, 13(4), 363-365. Jensen, M. and Meckling, W.H. (1976). Theory of the firm: managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305-360. Reverte, C. (2008). Institutional differences in EU countries and their relationship with earnings management differences: Implications for the pan-European stock market. Journal of Accounting and Organizational Change, 4(2), 182-200. Johl, S., Jubb, C. and Houghton, K. (2007). Earnings management and audit opinion: evidence from Malaysia. Managerial Auditing Journal, 22(7), 688-715. Rahman, R., Abdul, R. and Ali, M. H. F. (2006). Board, audit committee, culture and earnings management: Malasyan evidence. Managerial Auditing Journal, 21(7), 783-804. Weber, M. (2006). Sensitivity of executive wealth to stock price, corporate governance and earnings management. Review of Accounting and Finance, 5(4), 321-354. Sevin, S. and Schroeder, R. (2005). Earnings management: Evidence from SFAS No. 142 Reporting. Managerial Auditing Journal, 20(1), 47-54. Stolowy, H. and Breton, G. (2003). Accounts manipulation: A literature review and proposed conceptual framework. Montreal: University of Quebec, Montreal and HEC Mgmt. School. Thompson, J.H. (March,1993). Quantitative guidelines: Guidance based on professional pronouncements. The CPA Journal, 63(3)48-52. Thompson J.H., Hodge, T.G. and Worthington, J.S. (July, 1990). An inventory of materiality guidelines in accounting literature. The CPA Journal, 60(7), 50. Watts R.L. and Zimmerman, J.L. (1986). Positive accounting theory. Englewood Cliffs, NJ: Prentice-Hall. Gaver, J., K. M. and Austin, J.R. (1995). Additional evidence on bonus plans and income management. Journal of Accounting & Economics, 19(1), 3-28. info:eu-repo/semantics/article http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/resource_type/c_2df8fbb1 http://purl.org/redcol/resource_type/ART info:eu-repo/semantics/publishedVersion http://purl.org/coar/version/c_970fb48d4fbd8a85 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 Text Gaver, J. J. and Paterson, J.S. (2001). The association between external monitoring and earning management in the property-casual insurance industry. Journal of Accounting Research, 39(2), 269-282. Dechow, P. M. and Skinner D. (2000). Earnings management reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizon,14( 2), 235-250. Fischer M., and Rozenweig, K. (1995). Attitudes os students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14, 433-444. https://creativecommons.org/licenses/by-nc-sa/4.0/ Discuss the implications of materiality of financial information on “earnings management”. Imply the content description and analysis of FASB Accounting Standards Codification™. The Professional View is used to confirm the absence of materiality guidelines in the US GAAP. Materiality, importance and significance are terms used to indicate the materiality consideration in the Codifications. The main conclusions are concerned to, first, the internal and external determinants and motives influence the practices of “earnings managements”, and second US GAAP do not offer well defined guidelines to apply materiality on decision making. Accounts manipulation Earnings management Materiality Financial statements Journal article application/pdf text/html https://revfinypolecon.ucatolica.edu.co/article/view/20 Financial Accounting Standards Board (FASB). (1980). Qualitative characteristics of accounting information. In Statement of Financial accounting Concepts No. 2. Stamford, CT: FASB. Inglés Publication Ahmad Hussein Juma’h - 2014 Financial Accounting Foundation and American Accounting Association (FASB). (s. f.). Codification to Accounting Faculty and Students. Retrieved from http://aaahq.org/FASB/Access.cfm. Elias, R. (2004). The impact of corporate ethical values on perceptions of earnings management. Managerial Auditing Journal, 19(1), 84-98. Baralexis, S. (2004). Creative accounting in small advancing countries: the Greek case. Managerial Auditing Journal, 19(3), 440-461. Ebrahim, A. (2007). Earnings management and board activity: An additional evidence. Review of Accounting and Finance, 6(1), 42-58. Dechow, P., Sloan, R. and Sweeney, A. (1996). Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by SEC. Contemporary Accounting Research, 13(1), 1-36. Ben-Amar and Missonier-Piera. (2008). Earnings management by friendly takeover targets. International Journal of Managerial Finance, 4(3), 232-243. Chen, K., Lin, K. and Zhou, J. (2005). Audit quality and earnings management in Taiwan IPO firms. Managerial Auditing Journal, 20(1), 86-104. The materiality concept : implications for managers and investors. Coté, D. and Qi, R. (2005). Honest EPS: a measure of GAAP earnings relative to pro forma earnings. International Journal of Managerial Finance, 1(1), 25-35. 2014-01-01T00:00:00Z https://revfinypolecon.ucatolica.edu.co/article/download/20/50 2014-01-01T00:00:00Z 2014-01-01 159 https://revfinypolecon.ucatolica.edu.co/article/download/20/49 2248-6046 2011-7663 168 https://doi.org/10.14718/revfinanzpolitecon.2014.6.1.8 10.14718/revfinanzpolitecon.2014.6.1.8 |
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UNIVERSIDAD CATÓLICA DE COLOMBIA |
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Revista Finanzas y Política Económica |
| title |
El concepto de materialidad : implicaciones para gerentes e inversionistas. |
| spellingShingle |
El concepto de materialidad : implicaciones para gerentes e inversionistas. Hussein Juma’h, Ahmad Estados financieros Estados financeiros Gestão de ganhos Manipulação de contas Materialidade Materialidad Manipulación de cuentas Manejo de ingresos Accounts manipulation Earnings management Materiality Financial statements |
| title_short |
El concepto de materialidad : implicaciones para gerentes e inversionistas. |
| title_full |
El concepto de materialidad : implicaciones para gerentes e inversionistas. |
| title_fullStr |
El concepto de materialidad : implicaciones para gerentes e inversionistas. |
| title_full_unstemmed |
El concepto de materialidad : implicaciones para gerentes e inversionistas. |
| title_sort |
el concepto de materialidad : implicaciones para gerentes e inversionistas. |
| title_eng |
The materiality concept : implications for managers and investors. |
| description |
Se discuten las implicaciones de la materialidad de la información financiera sobre “manejo de los ingresos”. Implica la descripción y el análisis del contenido de la Codificación de Normas Contables™. Las perspectivas profesionales fueron utilizadas para confirmar la ausencia de directrices de importancia relativa en los Principios de Contabilidad Generalmente Aceptados (en inglés, PCGA) de los EE. UU. Los términos “materialidad”, “significancia” e “importancia” fueron usados para determinar la inclusión de materialidad en las codificaciones. Las principales conclusiones indican que, primero, los factores determinantes y las motivaciones internas y externas influyen en las prácticas de “manejos de ganancias” y, segundo, los PCGA de EE. UU. no cuentan con directrices bien definidas para aplicar la materialidad en la toma de decisiones.
|
| description_eng |
Discuss the implications of materiality of financial information on “earnings management”. Imply the content description and analysis of FASB Accounting Standards Codification™. The Professional View is used to confirm the absence of materiality guidelines in the US GAAP. Materiality, importance and significance are terms used to indicate the materiality consideration in the Codifications. The main conclusions are concerned to, first, the internal and external determinants and motives influence the practices of “earnings managements”, and second US GAAP do not offer well defined guidelines to apply materiality on decision making.
|
| author |
Hussein Juma’h, Ahmad |
| author_facet |
Hussein Juma’h, Ahmad |
| topicspa_str_mv |
Estados financieros Estados financeiros Gestão de ganhos Manipulação de contas Materialidade Materialidad Manipulación de cuentas Manejo de ingresos |
| topic |
Estados financieros Estados financeiros Gestão de ganhos Manipulação de contas Materialidade Materialidad Manipulación de cuentas Manejo de ingresos Accounts manipulation Earnings management Materiality Financial statements |
| topic_facet |
Estados financieros Estados financeiros Gestão de ganhos Manipulação de contas Materialidade Materialidad Manipulación de cuentas Manejo de ingresos Accounts manipulation Earnings management Materiality Financial statements |
| citationvolume |
6 |
| citationissue |
1 |
| publisher |
Universidad Católica de Colombia |
| ispartofjournal |
Revista Finanzas y Política Económica |
| source |
https://revfinypolecon.ucatolica.edu.co/article/view/20 |
| language |
Inglés |
| format |
Article |
| rights |
info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 https://creativecommons.org/licenses/by-nc-sa/4.0/ Ahmad Hussein Juma’h - 2014 |
| references_eng |
Levitt, A. (1998). The numbers game. The CPA Journal, 68, 14-19. Patterson, R. G. (October, 1967). Materiality and the economic environment. The Accounting Review, October, 772-774. Noronha, C., Zeng, Y. and Vinten, G. (2008). Earnings management in China: an exploratory study. Managerial Auditing Journal, 23(4). Guang, L., He, D. and Yang, D. (2006). Auditing, integral approach to quarterly reporting, and cosmetic earnings management. Managerial Auditing Journal, 21(6), 569-581. Niu, F. (2006). Corporate governance and the quality of accounting earnings: a Canadian perspective. International Journal of Managerial Finance, 2(4), 302-327. Moore, M. L. (Spring 1973). Management changes and discretionary accounting decisions. Journal of Accounting Research, 11(1),100-107. Kinney, W. (1986). Audit technology and preferences for auditing standards. Journal of Accounting and Economics, 8(1), 73-89. Koumanakos, E., Costas, S. and Georgiopoulos, A. (2005). Firms acquisition and earnings management: evidence from Greece. Managerial Auditing Journal, 20(7), 663-678. Kanagaretnam, K., Lobo, G. and Mathieu, R. (2004). Earnings management to reduce earnings variability: Evidence from bank Loan loss provisions. Review of Accounting and Finance, 3(1), 128-148. Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7, 85-107. Healy, P. M. and Wahlen, J. M. (December, 1999). A review of the earning management literature and its implications for standard setting. Accounting Horizons, 13(4), 363-365. Jensen, M. and Meckling, W.H. (1976). Theory of the firm: managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305-360. Reverte, C. (2008). Institutional differences in EU countries and their relationship with earnings management differences: Implications for the pan-European stock market. Journal of Accounting and Organizational Change, 4(2), 182-200. Johl, S., Jubb, C. and Houghton, K. (2007). Earnings management and audit opinion: evidence from Malaysia. Managerial Auditing Journal, 22(7), 688-715. Rahman, R., Abdul, R. and Ali, M. H. F. (2006). Board, audit committee, culture and earnings management: Malasyan evidence. Managerial Auditing Journal, 21(7), 783-804. Weber, M. (2006). Sensitivity of executive wealth to stock price, corporate governance and earnings management. Review of Accounting and Finance, 5(4), 321-354. Sevin, S. and Schroeder, R. (2005). Earnings management: Evidence from SFAS No. 142 Reporting. Managerial Auditing Journal, 20(1), 47-54. Stolowy, H. and Breton, G. (2003). Accounts manipulation: A literature review and proposed conceptual framework. Montreal: University of Quebec, Montreal and HEC Mgmt. School. Thompson, J.H. (March,1993). Quantitative guidelines: Guidance based on professional pronouncements. The CPA Journal, 63(3)48-52. Thompson J.H., Hodge, T.G. and Worthington, J.S. (July, 1990). An inventory of materiality guidelines in accounting literature. The CPA Journal, 60(7), 50. Watts R.L. and Zimmerman, J.L. (1986). Positive accounting theory. Englewood Cliffs, NJ: Prentice-Hall. Gaver, J., K. M. and Austin, J.R. (1995). Additional evidence on bonus plans and income management. Journal of Accounting & Economics, 19(1), 3-28. Gaver, J. J. and Paterson, J.S. (2001). The association between external monitoring and earning management in the property-casual insurance industry. Journal of Accounting Research, 39(2), 269-282. Dechow, P. M. and Skinner D. (2000). Earnings management reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizon,14( 2), 235-250. Fischer M., and Rozenweig, K. (1995). Attitudes os students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14, 433-444. Financial Accounting Standards Board (FASB). (1980). Qualitative characteristics of accounting information. In Statement of Financial accounting Concepts No. 2. Stamford, CT: FASB. Financial Accounting Foundation and American Accounting Association (FASB). (s. f.). Codification to Accounting Faculty and Students. Retrieved from http://aaahq.org/FASB/Access.cfm. Elias, R. (2004). The impact of corporate ethical values on perceptions of earnings management. Managerial Auditing Journal, 19(1), 84-98. Baralexis, S. (2004). Creative accounting in small advancing countries: the Greek case. Managerial Auditing Journal, 19(3), 440-461. Ebrahim, A. (2007). Earnings management and board activity: An additional evidence. Review of Accounting and Finance, 6(1), 42-58. Dechow, P., Sloan, R. and Sweeney, A. (1996). Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by SEC. Contemporary Accounting Research, 13(1), 1-36. Ben-Amar and Missonier-Piera. (2008). Earnings management by friendly takeover targets. International Journal of Managerial Finance, 4(3), 232-243. Chen, K., Lin, K. and Zhou, J. (2005). Audit quality and earnings management in Taiwan IPO firms. Managerial Auditing Journal, 20(1), 86-104. Coté, D. and Qi, R. (2005). Honest EPS: a measure of GAAP earnings relative to pro forma earnings. International Journal of Managerial Finance, 1(1), 25-35. |
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