Publication: Determinantes de la Calidad del Resultado
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Date
2000
Authors
Pineda González, Carmen
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DOI
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info:eu-repo/semantics/article
Description
Abstract
El concepto de calidad del resultado hace referencia a la posibilidad de que el resultado contable sea percibido por los usuarios de la información contable por encima o por debajo de su cuantificación numérica, o, de otro modo, a la posibilidad de percibir como diferentes los resultados de varias compañías aun cuando en términos cuantitativos sean de igual valor; de forma que será de mayor calidad aquél resultado que en mayor medida contribuya a limitar o a reducir el riesgo inherente al proceso de toma de decisiones. Este concepto general, sin embargo, ha tenido diferentes concreciones que requieren un estudio detallado. En consecuencia, el objetivo de este trabajo es revisar las diferentes definiciones de calidad del resultado que recoge la bibliografía contable y analizar los factores que la determinan, es decir; las decisiones empresariales, las normas contables, la manipulación, la estabilidad, el contenido monetario y los componentes permanentes del resultado.
The concept of earnings quality refers to the possiblity that accounting results are value either above or below their numerical quantification, or, put another way, to the possibility of detecting differences in the results of various companies even though in quantitative terms they are of equal value, such that the results of the highest quality will be those which limit, or reduce, to the greatest extent the risk inherent in the decision making process. This general concept, however, has had different forms that require detailed study. In consequence, this paper aims both to review the different definitions of earnings quality present in the accounting literature and to analyse the factors that determine earnings quality including: corporate decisions, accounting standards and the manipulation, stability, monetary content and permanent components of earnings
The concept of earnings quality refers to the possiblity that accounting results are value either above or below their numerical quantification, or, put another way, to the possibility of detecting differences in the results of various companies even though in quantitative terms they are of equal value, such that the results of the highest quality will be those which limit, or reduce, to the greatest extent the risk inherent in the decision making process. This general concept, however, has had different forms that require detailed study. In consequence, this paper aims both to review the different definitions of earnings quality present in the accounting literature and to analyse the factors that determine earnings quality including: corporate decisions, accounting standards and the manipulation, stability, monetary content and permanent components of earnings
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Calidad del resultado , Contenido monetario , Variabilidad del resultado , Componentes transitorios y permanentes , Prácticos contables , Manipulación del resultado , Quality of earnings , Monetary content , Variability of earnings , Transitory and permanent components , Accounting practices , Earnings manipulation
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