Publicación: ACCRUAL ADJUSTMENT: APPLYING THE MODIFIED JONES MODEL TO SELECTED COMPANIES LISTED ON THE STOCK EXCHANGES IN POLAND AND CHILE
Fecha
2020
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THEORETICAL JOURNAL OF ACCOUNTING
Resumen
INFORMATION FROM THE ACCOUNTING SYSTEM SHOULD SECURE THE PROPER DEVELOPMENT O F BUSINESS AND THE CAPITAL MARKETS. ON THE OTHER HAND, FRAUD IN THE ACCOUNTING SPHERE SIGNIFICANTLY DISTORTS THE IMAGE OF AN ECONOMIC UNIT, WHICH DIRECTLY AFFECTS THE LEVEL OF SOCIAL TRUST, AS THE TRUST OF THE INTERESTS OF THE RECIPI ENTS OF FINANCIAL STATEMENTS IS VIOLATED. ON A GLOBAL SCALE, SUCH ACTIVITIES ARE DEVELOPING RAPIDLY. THE AIM OF THE ARTICLE IS TO TRY TO IDENTIFY ACCRUAL ADJUSTMENTS AS AN ACCOUNTING TOOL USING THE MODIFIED JONES MODEL IN POLISH AND CHILEAN LISTED COMPANIES
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modified Jones model., earnings management, creative accounting, accrual adjustments
