The Materiality Concept: Implications for Managers and Investors

Discutem-se as implicações da materialidade da informação financeira sobre “gestão de ganhos”. Implica a descrição e a análise do conteúdo da Codificação de Normas Contáveis™. As perspectivas profissionais foram utilizadas para confirmar a ausência de diretrizes de importância relativa nos Princípio...

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Autores:
Hussein-Juma’h, Ahmad
Tipo de recurso:
Article of journal
Fecha de publicación:
2014
Institución:
Universidad Católica de Colombia
Repositorio:
RIUCaC - Repositorio U. Católica
Idioma:
spa
OAI Identifier:
oai:repository.ucatolica.edu.co:10983/17856
Acceso en línea:
https://hdl.handle.net/10983/17856
Palabra clave:
MANIPULACIÓN DE CUENTAS
MANEJO DE INGRESOS
MATERIALIDAD
ESTADOS FINANCIEROS
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openAccess
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Derechos Reservados - Universidad Católica de Colombia, 2014
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network_acronym_str UCATOLICA2
network_name_str RIUCaC - Repositorio U. Católica
repository_id_str
dc.title.spa.fl_str_mv The Materiality Concept: Implications for Managers and Investors
title The Materiality Concept: Implications for Managers and Investors
spellingShingle The Materiality Concept: Implications for Managers and Investors
MANIPULACIÓN DE CUENTAS
MANEJO DE INGRESOS
MATERIALIDAD
ESTADOS FINANCIEROS
title_short The Materiality Concept: Implications for Managers and Investors
title_full The Materiality Concept: Implications for Managers and Investors
title_fullStr The Materiality Concept: Implications for Managers and Investors
title_full_unstemmed The Materiality Concept: Implications for Managers and Investors
title_sort The Materiality Concept: Implications for Managers and Investors
dc.creator.fl_str_mv Hussein-Juma’h, Ahmad
dc.contributor.author.spa.fl_str_mv Hussein-Juma’h, Ahmad
dc.subject.proposal.spa.fl_str_mv MANIPULACIÓN DE CUENTAS
MANEJO DE INGRESOS
MATERIALIDAD
ESTADOS FINANCIEROS
topic MANIPULACIÓN DE CUENTAS
MANEJO DE INGRESOS
MATERIALIDAD
ESTADOS FINANCIEROS
description Discutem-se as implicações da materialidade da informação financeira sobre “gestão de ganhos”. Implica a descrição e a análise do conteúdo da Codificação de Normas Contáveis™. As perspectivas profissionais foram utilizadas para confirmar a ausência de diretrizes de importância relativa nos Princípios de Contabilidade Geralmente Aceitos (em inglês, GAAP) dos Estados Unidos da América (EUA). Os termos “materialidade”, “significância” e “importância” foram usados para determinar a inclusão de materialidade nas codificações. As principais conclusões indicam que, primeiramente, os fatores determinantes e as motivações internas e externas influenciaram nas práticas de “gestão de ganhos” e, segundo, os PCGA dos EUA não contam com diretrizes bem definidas para aplicar a materialidade na tomada de decisões
publishDate 2014
dc.date.issued.spa.fl_str_mv 2014-01
dc.date.accessioned.spa.fl_str_mv 2018-09-24T20:36:24Z
dc.date.available.spa.fl_str_mv 2018-09-24T20:36:24Z
dc.type.spa.fl_str_mv Artículo de revista
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dc.identifier.citation.spa.fl_str_mv Hussein-Juma'h, A. (2014). El concepto de materialidad: implicaciones para gerentes e inversionistas. Revista Finanzas y Política Económica, 6 (1), 159-168. Obtenido de https://editorial.ucatolica.edu.co/ojsucatolica/revistas_ucatolica/index.php/RFYPE/article/view/20
dc.identifier.issn.spa.fl_str_mv 2248-6046
dc.identifier.uri.spa.fl_str_mv https://hdl.handle.net/10983/17856
identifier_str_mv Hussein-Juma'h, A. (2014). El concepto de materialidad: implicaciones para gerentes e inversionistas. Revista Finanzas y Política Económica, 6 (1), 159-168. Obtenido de https://editorial.ucatolica.edu.co/ojsucatolica/revistas_ucatolica/index.php/RFYPE/article/view/20
2248-6046
url https://hdl.handle.net/10983/17856
dc.language.iso.spa.fl_str_mv spa
language spa
dc.relation.ispartof.spa.fl_str_mv Revista Finanzas y Política Económica, Vol. 6, no. 1 (ene. – jun. 2014); p. 159-168.
dc.relation.references.spa.fl_str_mv Baralexis, S. (2004). Creative accounting in small advancing countries: the Greek case. Managerial Auditing Journal, 19(3), 440-461.
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.
Dechow, P. M. and Skinner D. (2000). Earnings management reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizon,14( 2), 235-250.
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.
Ebrahim, A. (2007). Earnings management and board activity: An additional evidence. Review of Accounting and Finance, 6(1), 42-58.
Elias, R. (2004). The impact of corporate ethical values on perceptions of earnings management. Managerial Auditing Journal, 19(1), 84-98.
Financial Accounting Foundation and American Accounting Association (FASB). (s. f.). Codification to Accounting Faculty and Students. Retrieved from http://aaahq.org/FASB/ Access.cfm.
Financial Accounting Standards Board (FASB). (1980). Qualitative characteristics of accounting information. In Statement of Financial accounting Concepts No. 2. Stamford, CT: FASB.
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.
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.
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.
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.
Johl, S., Jubb, C. and Houghton, K. (2007). Earnings management and audit opinion: evidence from Malaysia. Managerial Auditing Journal, 22(7), 688-715.
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.
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.
Levitt, A. (1998). The numbers game. The CPA Journal, 68, 14-19.
Moore, M. L. (Spring 1973). Management changes and discretionary accounting decisions. Journal of Accounting Research, 11(1),100-107.
Niu, F. (2006). Corporate governance and the quality of accounting earnings: a Canadian perspective. International Journal of Managerial Finance, 2(4), 302-327.
Noronha, C., Zeng, Y. and Vinten, G. (2008). Earnings management in China: an exploratory study. Managerial Auditing Journal, 23(4).
Patterson, R. G. (October, 1967). Materiality and the economic environment. The Accounting Review, October, 772-774.
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.
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.
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.
Weber, M. (2006). Sensitivity of executive wealth to stock price, corporate governance and earnings management. Review of Accounting and Finance, 5(4), 321-354.
dc.rights.spa.fl_str_mv Derechos Reservados - Universidad Católica de Colombia, 2014
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spelling Hussein-Juma’h, Ahmad4b41c14c-2107-41cc-a236-5d8bcef35897-12018-09-24T20:36:24Z2018-09-24T20:36:24Z2014-01Discutem-se as implicações da materialidade da informação financeira sobre “gestão de ganhos”. Implica a descrição e a análise do conteúdo da Codificação de Normas Contáveis™. As perspectivas profissionais foram utilizadas para confirmar a ausência de diretrizes de importância relativa nos Princípios de Contabilidade Geralmente Aceitos (em inglês, GAAP) dos Estados Unidos da América (EUA). Os termos “materialidade”, “significância” e “importância” foram usados para determinar a inclusão de materialidade nas codificações. As principais conclusões indicam que, primeiramente, os fatores determinantes e as motivações internas e externas influenciaram nas práticas de “gestão de ganhos” e, segundo, os PCGA dos EUA não contam com diretrizes bem definidas para aplicar a materialidade na tomada de decisõesSe 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.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.application/pdfHussein-Juma'h, A. (2014). El concepto de materialidad: implicaciones para gerentes e inversionistas. Revista Finanzas y Política Económica, 6 (1), 159-168. Obtenido de https://editorial.ucatolica.edu.co/ojsucatolica/revistas_ucatolica/index.php/RFYPE/article/view/202248-6046https://hdl.handle.net/10983/17856spaUniversidad Católica de Colombia. Facultad de Ciencias Económicas y AdministrativasRevista Finanzas y Política Económica, Vol. 6, no. 1 (ene. – jun. 2014); p. 159-168.Baralexis, S. (2004). Creative accounting in small advancing countries: the Greek case. Managerial Auditing Journal, 19(3), 440-461.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.Dechow, P. M. and Skinner D. (2000). Earnings management reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizon,14( 2), 235-250.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.Ebrahim, A. (2007). Earnings management and board activity: An additional evidence. Review of Accounting and Finance, 6(1), 42-58.Elias, R. (2004). The impact of corporate ethical values on perceptions of earnings management. Managerial Auditing Journal, 19(1), 84-98.Financial Accounting Foundation and American Accounting Association (FASB). (s. f.). Codification to Accounting Faculty and Students. Retrieved from http://aaahq.org/FASB/ Access.cfm.Financial Accounting Standards Board (FASB). (1980). Qualitative characteristics of accounting information. In Statement of Financial accounting Concepts No. 2. Stamford, CT: FASB.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.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.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.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.Johl, S., Jubb, C. and Houghton, K. (2007). Earnings management and audit opinion: evidence from Malaysia. Managerial Auditing Journal, 22(7), 688-715.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.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.Levitt, A. (1998). The numbers game. The CPA Journal, 68, 14-19.Moore, M. L. (Spring 1973). Management changes and discretionary accounting decisions. Journal of Accounting Research, 11(1),100-107.Niu, F. (2006). Corporate governance and the quality of accounting earnings: a Canadian perspective. International Journal of Managerial Finance, 2(4), 302-327.Noronha, C., Zeng, Y. and Vinten, G. (2008). Earnings management in China: an exploratory study. Managerial Auditing Journal, 23(4).Patterson, R. G. (October, 1967). Materiality and the economic environment. The Accounting Review, October, 772-774.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.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.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.Weber, M. (2006). Sensitivity of executive wealth to stock price, corporate governance and earnings management. Review of Accounting and Finance, 5(4), 321-354.Derechos Reservados - Universidad Católica de Colombia, 2014info:eu-repo/semantics/openAccessAtribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)https://creativecommons.org/licenses/by-nc-nd/4.0/http://purl.org/coar/access_right/c_abf2https://editorial.ucatolica.edu.co/ojsucatolica/revistas_ucatolica/index.php/RFYPE/article/view/20MANIPULACIÓN DE CUENTASMANEJO DE INGRESOSMATERIALIDADESTADOS FINANCIEROSThe Materiality Concept: Implications for Managers and InvestorsArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Textinfo:eu-repo/semantics/articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a85PublicationORIGINAL7The materiality concept implications for manager and investors.pdf7The materiality concept implications for manager and investors.pdfapplication/pdf1243068https://repository.ucatolica.edu.co/bitstreams/cb92dcfe-811a-4b4a-a68d-7680c3ccb839/download037fc34241e6aaf11246d5d483f3e6fcMD51TEXT7The materiality concept implications for manager and investors.pdf.txt7The materiality concept implications for manager and investors.pdf.txtExtracted texttext/plain33029https://repository.ucatolica.edu.co/bitstreams/07fc9574-2d41-4a3c-b324-e51accb616f4/downloada0321fc9cfa0ff2b6e4e3454574745ecMD52THUMBNAIL7The materiality concept implications for manager and investors.pdf.jpg7The materiality concept implications for manager and investors.pdf.jpgRIUCACimage/jpeg19348https://repository.ucatolica.edu.co/bitstreams/db47f7da-e58e-49d0-b831-f00ee4c3565e/downloadfda0280680adf5d76842a09125956559MD5310983/17856oai:repository.ucatolica.edu.co:10983/178562023-03-24 15:09:59.203https://creativecommons.org/licenses/by-nc-nd/4.0/Derechos Reservados - Universidad Católica de Colombia, 2014https://repository.ucatolica.edu.coRepositorio Institucional Universidad Católica de Colombia - RIUCaCbdigital@metabiblioteca.com

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