FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2182978357> ?p ?o ?g. }

• W2182978357 abstract "This paper analyses the hypothesis of avoiding losses and decreases in earnings through extraordinary items. First, we examine whether there is a discontinuity at zero (i.e., a «kink») in the distribution of profi ts and increases of profi ts in two levels: ordinary income and income before tax. Second, we examine the effect of extraordinary items in the fi nancial information. Particularly we test: a) if the recognition and distribution of the extraordinary items in the reported earnings is due an opportunistic practice from the management or b) otherwise, the asymmetric effects of special items for profi t and loss fi rms contribute substantially to a discontinuity at zero in the distribution of earnings (due to the bias induced by the accounting principle of conservatism) (Beaver et al., 2007). The sample used is composed by Spanish listed fi rms that disclosed fi nancial information during the period 1992-2000. Earnings distribution shows a discontinuity at zero in earnings before tax distributions and more ac- cused than in the ordinary income. In this context, the empirical evidence achieved in Spain support the hypothesis that the fi rms systematically use the extraordinary items to improve the operating income and so get a more favourable fi gure in the earnings before taxes. This results can be used to refl ection about the new structure of the income statement propose in the new accounting normative in Spain (PGC, 2007) where the category of extraordinary items is not allowed." @default.
• W2182978357 created "2016-06-24" @default.
• W2182978357 creator A5083629417 @default.
• W2182978357 date "2008-01-01" @default.
• W2182978357 modified "2023-09-27" @default.
• W2182978357 title "The hypothesis of avoiding losses and decreases in earnings via extraordinary items La hipótesis de evitar pérdidas y descensos en resultados vía resultados extraordinarios" @default.
• W2182978357 cites W1219546699 @default.
• W2182978357 cites W1507782914 @default.
• W2182978357 cites W1522895698 @default.
• W2182978357 cites W1525822805 @default.
• W2182978357 cites W1526813172 @default.
• W2182978357 cites W1982851029 @default.
• W2182978357 cites W1986187321 @default.
• W2182978357 cites W1994618675 @default.
• W2182978357 cites W2029453342 @default.
• W2182978357 cites W2044169670 @default.
• W2182978357 cites W2048246067 @default.
• W2182978357 cites W2057730164 @default.
• W2182978357 cites W2062651224 @default.
• W2182978357 cites W2064948352 @default.
• W2182978357 cites W2067171170 @default.
• W2182978357 cites W2067294622 @default.
• W2182978357 cites W2090650059 @default.
• W2182978357 cites W2096293840 @default.
• W2182978357 cites W2104795328 @default.
• W2182978357 cites W2114901848 @default.
• W2182978357 cites W2124856101 @default.
• W2182978357 cites W2133469585 @default.
• W2182978357 cites W2169598610 @default.
• W2182978357 cites W2314389038 @default.
• W2182978357 cites W3122486872 @default.
• W2182978357 cites W3123185306 @default.
• W2182978357 cites W3123677477 @default.
• W2182978357 cites W3124028559 @default.
• W2182978357 cites W3124073814 @default.
• W2182978357 cites W3125438718 @default.
• W2182978357 cites W3125558500 @default.
• W2182978357 cites W3125846706 @default.
• W2182978357 hasPublicationYear "2008" @default.
• W2182978357 type Work @default.
• W2182978357 sameAs 2182978357 @default.
• W2182978357 citedByCount "0" @default.
• W2182978357 crossrefType "journal-article" @default.
• W2182978357 hasAuthorship W2182978357A5083629417 @default.
• W2182978357 hasConcept C110121322 @default.
• W2182978357 hasConcept C121332964 @default.
• W2182978357 hasConcept C121955636 @default.
• W2182978357 hasConcept C134306372 @default.
• W2182978357 hasConcept C149782125 @default.
• W2182978357 hasConcept C162324750 @default.
• W2182978357 hasConcept C166957645 @default.
• W2182978357 hasConcept C17744445 @default.
• W2182978357 hasConcept C198531522 @default.
• W2182978357 hasConcept C199539241 @default.
• W2182978357 hasConcept C205649164 @default.
• W2182978357 hasConcept C2779343474 @default.
• W2182978357 hasConcept C2781426361 @default.
• W2182978357 hasConcept C33923547 @default.
• W2182978357 hasConcept C4249254 @default.
• W2182978357 hasConcept C44725695 @default.
• W2182978357 hasConcept C549774020 @default.
• W2182978357 hasConcept C97355855 @default.
• W2182978357 hasConceptScore W2182978357C110121322 @default.
• W2182978357 hasConceptScore W2182978357C121332964 @default.
• W2182978357 hasConceptScore W2182978357C121955636 @default.
• W2182978357 hasConceptScore W2182978357C134306372 @default.
• W2182978357 hasConceptScore W2182978357C149782125 @default.
• W2182978357 hasConceptScore W2182978357C162324750 @default.
• W2182978357 hasConceptScore W2182978357C166957645 @default.
• W2182978357 hasConceptScore W2182978357C17744445 @default.
• W2182978357 hasConceptScore W2182978357C198531522 @default.
• W2182978357 hasConceptScore W2182978357C199539241 @default.
• W2182978357 hasConceptScore W2182978357C205649164 @default.
• W2182978357 hasConceptScore W2182978357C2779343474 @default.
• W2182978357 hasConceptScore W2182978357C2781426361 @default.
• W2182978357 hasConceptScore W2182978357C33923547 @default.
• W2182978357 hasConceptScore W2182978357C4249254 @default.
• W2182978357 hasConceptScore W2182978357C44725695 @default.
• W2182978357 hasConceptScore W2182978357C549774020 @default.
• W2182978357 hasConceptScore W2182978357C97355855 @default.
• W2182978357 hasLocation W21829783571 @default.
• W2182978357 hasOpenAccess W2182978357 @default.
• W2182978357 hasPrimaryLocation W21829783571 @default.
• W2182978357 hasRelatedWork W128480767 @default.
• W2182978357 hasRelatedWork W145534145 @default.
• W2182978357 hasRelatedWork W1503126381 @default.
• W2182978357 hasRelatedWork W1536696152 @default.
• W2182978357 hasRelatedWork W1605886937 @default.
• W2182978357 hasRelatedWork W1608665670 @default.
• W2182978357 hasRelatedWork W193048561 @default.
• W2182978357 hasRelatedWork W1989347411 @default.
• W2182978357 hasRelatedWork W2056714202 @default.
• W2182978357 hasRelatedWork W2104688509 @default.
• W2182978357 hasRelatedWork W2145828520 @default.
• W2182978357 hasRelatedWork W2155646742 @default.
• W2182978357 hasRelatedWork W2252989011 @default.
• W2182978357 hasRelatedWork W2258884615 @default.
• W2182978357 hasRelatedWork W2302396806 @default.
• W2182978357 hasRelatedWork W2972716226 @default.
• W2182978357 hasRelatedWork W3122063244 @default.

• next