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ACCRUAL ADJUSTMENT: APPLYING THE MODIFIED JONES MODEL TO SELECTED COMPANIES LISTED ON THE STOCK EXCHANGES IN POLAND AND CHILE

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dc.creatorFERNANDO ANDRÉS MORALES PARADA
dc.creatorREINIER FREDDY HOLLANDER SANHUEZA
dc.date2020
dc.date.accessioned2025-01-10T15:18:57Z
dc.date.available2025-01-10T15:18:57Z
dc.date.issued2020
dc.description.abstractINFORMATION 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
dc.formatapplication/pdf
dc.identifier.doi10.5604/01.3001.0014.4342
dc.identifier.issn2391-677X
dc.identifier.issn1641-4381
dc.identifier.urihttps://repositorio.ubiobio.cl/handle/123456789/11432
dc.languagespa
dc.publisherTHEORETICAL JOURNAL OF ACCOUNTING
dc.relation.uri10.5604/01.3001.0014.4342
dc.rightsPUBLICADA
dc.subjectmodified Jones model.
dc.subjectearnings management
dc.subjectcreative accounting
dc.subjectaccrual adjustments
dc.titleACCRUAL ADJUSTMENT: APPLYING THE MODIFIED JONES MODEL TO SELECTED COMPANIES LISTED ON THE STOCK EXCHANGES IN POLAND AND CHILE
dc.title.alternativeAJUSTE DE DEVENGO: APLICACIÓN DEL MODELO DE JONES MODIFICADO A EMPRESAS SELECCIONADAS QUE COTIZAN EN LAS BOLSAS DE VALORES DE POLONIA Y CHILE
dc.typeARTÍCULO
dspace.entity.typePublication
ubb.EstadoPUBLICADA
ubb.Otra ReparticionDEPARTAMENTO DE ADMINISTRACION Y AUDITORIA
ubb.Otra ReparticionDEPARTAMENTO DE ADMINISTRACION Y AUDITORIA
ubb.SedeCONCEPCIÓN
ubb.SedeCONCEPCIÓN
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