SciELO - Scientific Electronic Library Online

vol.23 número45Social power of preadolescent childrenon influence in their mothers’ purchasing behavior: Initial study in Peruvian toy storesA bibliometric analysis of venture capital research índice de autoresíndice de assuntospesquisa de artigos
Home Pagelista alfabética de periódicos  

Serviços Personalizados




  • Não possue artigos citadosCitado por SciELO

Links relacionados

  • Não possue artigos similaresSimilares em SciELO


Journal of Economics, Finance and Administrative Science

versão impressa ISSN 2077-1886


CORNEJO-SAAVEDRA, Edinson Edgardo. Earnings management para evitar reportar pérdidas: Chile, 2010-2014. Journal of Economics, Finance and Administrative Science [online]. 2018, vol.23, n.45, pp.167-181. ISSN 2077-1886.

Purpose - This paper aims to examine whether a sample of non-financial Chilean firms performed earnings management to avoid the decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach - The analysis is undertaken using the distributións of earnings changes and earnings, according to Burgstahler and Dichev (1997) methodology. Findings - The results showed unusually low frequencies of small losses and small declines in earnings and unusually high frequencies of small benefits and small increases in earnings. Both results were statistically significant. Practical implicatións - The study presents evidence of possible earnings management activity to avoid reporting losses and earnings decreases during the period 2010-2014. These results would allow to identify "suspicious" companies of earnings management and would increase the likelihood of detecting firms that managed upside the reported earnings or that - in an extreme case - wouldbecommittingafraudnot disclosed. Originality/value - The results of these types of studies would be useful to carry out monitoring and control activities, to increase transparency in the stock market.

Palavras-chave : Earnings management; Losses; Earnings; Frequency distributión; Profit threshold.

        · resumo em Espanhol     · texto em Inglês     · Inglês ( pdf )


Creative Commons License Todo o conteúdo deste periódico, exceto onde está identificado, está licenciado sob uma Licença Creative Commons