Matches in SemOpenAlex for { <https://semopenalex.org/work/W2890422942> ?p ?o ?g. }
Showing items 1 to 77 of
77
with 100 items per page.
- W2890422942 abstract "Este investigación documental revisa la práctica de earning management identificandoearning management en las empresas antes de salir a bolsa y su afectación en el precio de la acción, cuando los administradores afectan las compensaciones que se otorgan con el fin de aumentar sus beneficios en detrimento del valor de la empresa y estudios en donde no se aprecian prácticas de manipulación. Por otra parte se propone una metodología de ajustes por devengo y se presentan las conclusiones.Palabras clave: ajuste por devengo discrecional, gestión de ganancias, valor de la empresa.Abstract: This documentary research reviews the practice of earning management by identifying earning management in companies before going public and their effect on the share price, when managers affect the compensations that are granted in order to increase their profits to the detriment of the value of the company and studies where manipulation practices are not appreciated. On the other hand, an accrual adjustment methodology is proposed and the conclusions are presented.Key words: discretionary accrual adjustments, earning management, firm value." @default.
- W2890422942 created "2018-09-27" @default.
- W2890422942 creator A5049235559 @default.
- W2890422942 creator A5088577276 @default.
- W2890422942 date "2018-07-19" @default.
- W2890422942 modified "2023-10-10" @default.
- W2890422942 title "La práctica de la gestión de ganancias (The earning management practice)" @default.
- W2890422942 cites W135318401 @default.
- W2890422942 cites W1516241797 @default.
- W2890422942 cites W1970337802 @default.
- W2890422942 cites W1986187321 @default.
- W2890422942 cites W2003494716 @default.
- W2890422942 cites W2004430730 @default.
- W2890422942 cites W2021987479 @default.
- W2890422942 cites W2030132146 @default.
- W2890422942 cites W2062651224 @default.
- W2890422942 cites W2081432842 @default.
- W2890422942 cites W2090650059 @default.
- W2890422942 cites W2109828486 @default.
- W2890422942 cites W2160184254 @default.
- W2890422942 cites W2162448899 @default.
- W2890422942 cites W2170694901 @default.
- W2890422942 cites W2222782838 @default.
- W2890422942 cites W2241332150 @default.
- W2890422942 cites W2752617332 @default.
- W2890422942 cites W3122082210 @default.
- W2890422942 cites W3122547505 @default.
- W2890422942 cites W3123843928 @default.
- W2890422942 cites W3124550632 @default.
- W2890422942 cites W3125049125 @default.
- W2890422942 cites W3125111241 @default.
- W2890422942 cites W3125558500 @default.
- W2890422942 cites W3125898175 @default.
- W2890422942 doi "https://doi.org/10.29105/rinn14.28-3" @default.
- W2890422942 hasPublicationYear "2018" @default.
- W2890422942 type Work @default.
- W2890422942 sameAs 2890422942 @default.
- W2890422942 citedByCount "0" @default.
- W2890422942 crossrefType "journal-article" @default.
- W2890422942 hasAuthorship W2890422942A5049235559 @default.
- W2890422942 hasAuthorship W2890422942A5088577276 @default.
- W2890422942 hasBestOaLocation W28904229421 @default.
- W2890422942 hasConcept C121955636 @default.
- W2890422942 hasConcept C142362112 @default.
- W2890422942 hasConcept C144133560 @default.
- W2890422942 hasConcept C15708023 @default.
- W2890422942 hasConcept C162324750 @default.
- W2890422942 hasConcept C17744445 @default.
- W2890422942 hasConcept C2781426361 @default.
- W2890422942 hasConcept C4577558 @default.
- W2890422942 hasConcept C549774020 @default.
- W2890422942 hasConceptScore W2890422942C121955636 @default.
- W2890422942 hasConceptScore W2890422942C142362112 @default.
- W2890422942 hasConceptScore W2890422942C144133560 @default.
- W2890422942 hasConceptScore W2890422942C15708023 @default.
- W2890422942 hasConceptScore W2890422942C162324750 @default.
- W2890422942 hasConceptScore W2890422942C17744445 @default.
- W2890422942 hasConceptScore W2890422942C2781426361 @default.
- W2890422942 hasConceptScore W2890422942C4577558 @default.
- W2890422942 hasConceptScore W2890422942C549774020 @default.
- W2890422942 hasLocation W28904229421 @default.
- W2890422942 hasOpenAccess W2890422942 @default.
- W2890422942 hasPrimaryLocation W28904229421 @default.
- W2890422942 hasRelatedWork W1541450652 @default.
- W2890422942 hasRelatedWork W2040125617 @default.
- W2890422942 hasRelatedWork W2100048619 @default.
- W2890422942 hasRelatedWork W2341674547 @default.
- W2890422942 hasRelatedWork W2585645895 @default.
- W2890422942 hasRelatedWork W2588178394 @default.
- W2890422942 hasRelatedWork W3116874963 @default.
- W2890422942 hasRelatedWork W3149661946 @default.
- W2890422942 hasRelatedWork W562617808 @default.
- W2890422942 hasRelatedWork W2773532483 @default.
- W2890422942 isParatext "false" @default.
- W2890422942 isRetracted "false" @default.
- W2890422942 magId "2890422942" @default.
- W2890422942 workType "article" @default.