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 impo...

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Autores:: Hussein-Juma’h, Ahmad

Tipo de recurso:: Article of investigation

Fecha de publicación:: 2014

Institución:: Universidad Católica de Colombia

Repositorio:: RIUCaC - Repositorio U. Católica

Idioma:: eng

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dc.title.spa.fl_str_mv	El concepto de materialidad : implicaciones para gerentes e inversionistas.
dc.title.translated.eng.fl_str_mv	The materiality concept : implications for managers and investors.
title	El concepto de materialidad : implicaciones para gerentes e inversionistas.
spellingShingle	El concepto de materialidad : implicaciones para gerentes e inversionistas. Accounts manipulation Earnings management Materiality Financial statements Manipulación de cuentas Manejo de ingresos Materialidad Estados financieros Manipulação de contas Gestão de ganhos Materialidade Estados financeiros
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.
dc.creator.fl_str_mv	Hussein-Juma’h, Ahmad
dc.contributor.author.spa.fl_str_mv	Hussein-Juma’h, Ahmad
dc.subject.eng.fl_str_mv	Accounts manipulation Earnings management Materiality Financial statements
topic	Accounts manipulation Earnings management Materiality Financial statements Manipulación de cuentas Manejo de ingresos Materialidad Estados financieros Manipulação de contas Gestão de ganhos Materialidade Estados financeiros
dc.subject.spa.fl_str_mv	Manipulación de cuentas Manejo de ingresos Materialidad Estados financieros Manipulação de contas Gestão de ganhos Materialidade Estados financeiros
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.
publishDate	2014
dc.date.accessioned.none.fl_str_mv	2014-01-01 00:00:00 2023-01-23T16:12:46Z
dc.date.available.none.fl_str_mv	2014-01-01 00:00:00 2023-01-23T16:12:46Z
dc.date.issued.none.fl_str_mv	2014-01-01
dc.type.spa.fl_str_mv	Artículo de revista
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dc.type.content.eng.fl_str_mv	Text
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dc.identifier.doi.none.fl_str_mv	10.14718/revfinanzpolitecon.2014.6.1.8
dc.identifier.eissn.none.fl_str_mv	2011-7663
dc.identifier.issn.none.fl_str_mv	2248-6046
dc.identifier.uri.none.fl_str_mv	https://hdl.handle.net/10983/29227
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identifier_str_mv	10.14718/revfinanzpolitecon.2014.6.1.8 2011-7663 2248-6046
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dc.language.iso.eng.fl_str_mv	eng
language	eng
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dc.relation.citationedition.spa.fl_str_mv	Núm. 1 , Año 2014
dc.relation.citationendpage.none.fl_str_mv	168
dc.relation.citationissue.spa.fl_str_mv	1
dc.relation.citationstartpage.none.fl_str_mv	159
dc.relation.citationvolume.spa.fl_str_mv	6
dc.relation.ispartofjournal.spa.fl_str_mv	Revista Finanzas y Política Económica
dc.relation.references.eng.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.eng.fl_str_mv	Ahmad Hussein Juma’h - 2014
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spelling	Hussein-Juma’h, Ahmad4b41c14c-2107-41cc-a236-5d8bcef358972014-01-01 00:00:002023-01-23T16:12:46Z2014-01-01 00:00:002023-01-23T16:12:46Z2014-01-01Se 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/pdftext/html10.14718/revfinanzpolitecon.2014.6.1.82011-76632248-6046https://hdl.handle.net/10983/29227https://doi.org/10.14718/revfinanzpolitecon.2014.6.1.8engUniversidad Católica de Colombiahttps://revfinypolecon.ucatolica.edu.co/article/download/20/49https://revfinypolecon.ucatolica.edu.co/article/download/20/50Núm. 1 , Año 201416811596Revista Finanzas y Política EconómicaBaralexis, 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.Ahmad Hussein Juma’h - 2014info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2https://creativecommons.org/licenses/by-nc-sa/4.0/https://revfinypolecon.ucatolica.edu.co/article/view/20Accounts manipulationEarnings managementMaterialityFinancial statementsManipulación de cuentasManejo de ingresosMaterialidadEstados financierosManipulação de contasGestão de ganhosMaterialidadeEstados financeirosEl concepto de materialidad : implicaciones para gerentes e inversionistas.The materiality concept : implications for managers and investors.Artículo de revistahttp://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2523https://repository.ucatolica.edu.co/bitstreams/eae0e6c3-16c0-400c-b640-36c8e3ef05e0/download1626dac7fac85dc3905441ec4928623eMD5110983/29227oai:repository.ucatolica.edu.co:10983/292272023-03-24 16:53:56.926https://creativecommons.org/licenses/by-nc-sa/4.0/Ahmad Hussein Juma’h - 2014https://repository.ucatolica.edu.coRepositorio Institucional Universidad Católica de Colombia - RIUCaCbdigital@metabiblioteca.com

El concepto de materialidad : implicaciones para gerentes e inversionistas.

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