Zjawisko wygładzania dochodu na przykładzie polskich spółek publicznych / The Phenomenon of Smoothing Income on the Example of Polish Public Limited Companies
Journal Title: Studia Prawno-Ekonomiczne - Year 2017, Vol 0, Issue
Abstract
Smoothing income is not a new phenomenon on the market however, it’s important for the assessment of companies’ performance. The problem of testing the effect of smoothing income is a tool selection. The method of measure of smoothing income should be objective and relatively simple to use. The aim of the article was to answer the question whether the Polish public limited companies also smoothing the income. In the study was used a fixed-effects panel regression method to estimate the theoretical value of non-discretionary accruals. The result was compared with total accruals. Conducted study provides some evidence that in the Polish public limited companies may have been used smoothing income process.
Authors and Affiliations
Adam Adamczyk, Dawid Dawidowicz
Keywords
Related Articles
- EP ID EP264458
- DOI 10.26485/SPE/2017/105/10
- Views 97
- Downloads 0
Uznanie międzynarodowe polski a ustanowienie przez nią stosunków dyplomatycznych w 1919 r.
: Odrodzona w 1918 r. Polska była w konflikcie politycznym i zbrojnym ze wszystkimi sąsiadami. Jej granice nie były zatwierdzone przez zwycięską ententę. Skierowane z Warszawy w listopadzie 1919 r. prośby o uznanie międz...
Johna Miltona droga ku rewolucyjnej dyktaturze. Część 1 / John Milton’s Road to the Revolutionary Dictatorship. Part 1
John Milton, an English poet best known for his epic poem Paradise Lost, was also a great political polemist of the times of religious flux and political upheaval. He used his pen in defense of the republican principles...
Noctes iurisprudentiae. Scritti in onore di Jan Zabłocki [red. Piotr Niczyporuk, Anna Tarwacka] - rcenzja
-
Lawfulness of the EU Economic Governance According to National and Supranational Case Law
This contribution focuses on the legal narrative of the EU/EMU crisis management providing an outlook on the new EU economic governance framework from the perspective of national and supranational (Court of Justice of th...
The strategies of net working capital management and their impact on the profitability of Polish it and electromechanical stock companies
The aim of this study is to explore the character and strength of the correlation between the established strategy of net working capital management and the profitability of particular stock companies belonging to differ...