财务图表作为印象管理工具的使用

International Financial Reporting Standards and New Directions in Earnings Management Pub Date : 2019-01-01 DOI:10.4018/978-1-5225-7817-8.CH011

Graça Maria do Carmo Azevedo, J. Oliveira, Augusta Ferreira, Sara Raquel Pinto Marcelino Dias

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引用次数: 0

摘要

本章的主要目的是根据印象管理策略确定图形差异指数，并分析哪些因素实际上会影响图形差异指数。为此，对2010年至2015年在里斯本泛欧交易所(Euronext Lisbon)交易的葡萄牙公司的管理和财务报告进行了内容分析。调查结果表明，公司倾向于从事印刷管理实践，但由于所有假设都被拒绝，因此不可能确定这种做法的决定因素。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Use of Financial Graphics as an Impression Management Tool

The main objective of this chapter is to determine the graph discrepancy index and to analyze which factors can actually influence the graphical discrepancy index, based on the strategies of impression management. For this particular purpose, a content analysis of management and financial reports was made, from 2010 to 2015, of Portuguese companies with securities admitted to trading in Euronext Lisbon. Findings indicate that companies tend to engage in printing management practices, but it was not possible to identify the determinants of such practices since all the hypotheses were rejected.

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International Financial Reporting Standards and New Directions in Earnings Management

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