Prácticas de manipulación contablecausas y consecuencias. Un análisis de su justificación teórica

  1. Martínez Ferrero, Jennifer 1
  2. García Sánchez, Isabel María 1
  1. 1 Universidad de Salamanca
    info

    Universidad de Salamanca

    Salamanca, España

    ROR https://ror.org/02f40zc51

Revista:
Revista Visión Contable

ISSN: 2539-0104 0121-5337

Año de publicación: 2013

Título del ejemplar: Revista Visión Contable

Número: 11

Páginas: 306-329

Tipo: Artículo

DOI: 10.24142/RVC.N11A10 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Revista Visión Contable

Resumen

Los continuos escándalos contables que han tenido lugar en la última década han estado vinculados con las denominadas prácticas de manipulación contable, las cuales están basadas en acciones discrecionales llevadas a cabo por los directivos de una empresa con el objetivo de satisfacer sus propios intereses. El objetivo de este trabajo es mostrar no sólo la justificación teórica de estas acciones, sino también sus principales causas y consecuencias. Además, haremos referencia a los principales modelos para la detección de este tipo de estrategias basados en (i) decisiones contables y/o financieras y en (ii) decisiones reales.

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