Pelno valdymas Nasdaq Vilnius vertybinių popierių biržoje kotiruojamose įmonėse

Katutytė, Silva

doi:10.15544/ssaf.2021.04

Cited by 6 publications

(2 citation statements)

References 8 publications

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“…Manipuliacijų apskaitos informacija reiškiniui įvardyti lietuvių autorių darbuose daugiausiai vartojamas terminas "kūrybinė apskaita" (Lakis 2011;Giriūnas 2012;Giriūnienė 2012;Mackevičius, Savickas 2015;Mackevičius, Subačienė 2016 ir kt. ), pavieniais atvejais -"pelno valdymas" (Rudžionienė 2012;Katutytė 2021). Šie terminai atsirado kaip tiesioginiai terminų "creative accounting" ir "earnings management" vertimai iš anglų kalbos.…”

Section: įVadasunclassified

Are the terms “creative accounting” and/or “earnings management” appropriate to describe the phenomenon of manipulations of accounting information?

Bachtijeva,

Tamulevičienė

2024

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The paper examines the essence of the phenomenon of manipulation of accounting information and the appropriateness of the terms “creative accounting” and “earnings management” to refer to it, and whether terms contribute to the misperception of this phenomenon. The aim of the study is to evaluate the impact of the terms “creative accounting” and “earnings management” used in the Lithuanian scientific and professional literature on the perception of the phenomenon of manipulations of accounting information. The study was carried out using an expert evaluation method. The results showed that the phenomenon of manipulations of accounting information was perceived by the experts as having a negative impact on accounting and accounting outcomes. However, when evaluating the terms used to describe this phenomenon, the experts pointed out that they have positive connotations. As the terms do not reflect the essence of the phenomenon being assessed, it is proposed to discontinue the use of these terms. Experts consider that the most appropriate term for this type of manipulations is “manipulative accounting”.

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Section: įVadasunclassified

Are the terms “creative accounting” and/or “earnings management” appropriate to describe the phenomenon of manipulations of accounting information?

Bachtijeva,

Tamulevičienė

2024

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“…In order to confirm or refute hypothesis H1, the model proposed by Jones (1991) was applied, which was specified by Dechow et al (1995) after taking into account the limitation of the model. In order to determine whether an enterprise applies accrual-based earnings management, the model modified by Dechow et al (1995) has been used by most researchers (Ipino & Parbonetti, 2017;Muljono & Suk, 2018;Liu & Lee, 2019;Mela & Putra, 2020;Siekelova et al, 2021;Palacios-Manzano et al, 2021;Katutytė, 2021;Wang et al, 2022;Potharla, 2022;etc. ) in their studies, by calculating an accrual-based earnings management estimate based on the formula:…”

Section: Designing the Empirical Studymentioning

confidence: 99%

Do socially responsible companies use earnings management more rarely and (or) less aggressively? Evidence from Lithuania

Bachtijeva,

Tamulevičienė,

Tvaronavičienė

2023

Journal of International Studies

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This paper examines the problem of (in)compatibility between the performance of socially responsible enterprises and the use of earnings management, as well as the extent to which earnings management is likely prevalent in Lithuanian socially responsible enterprises. Although it seems that socially responsible companies make value-based commitments, the use of earnings management is incompatible with them, and various research studies have produced contradictory results. In Lithuania, there has been no research conducted on accounting manipulation in socially responsible enterprises, so it has not been possible to evaluate whether and how Lithuanian socially responsible enterprises manipulate financial information. Therefore, this study aims to compare the spread of earnings management’s use among Lithuanian socially responsible companies and other companies in order to reveal the prevalence of opportunistic or conceptual approaches to social responsibility in these companies. The study compared two groups of companies for the period 2017-2021: one group of companies that disclose information on socially responsible performance in their reports and a control group of companies that do not disclose information on socially responsible performance. The Jones (1991) model, modified by Dechow et al, chosen to investigate whether companies use accrual-based earnings management, is the most commonly adopted one for such studies. In order to determine if companies use real earnings management, Roychowdhury's (2016) model, which consists of three elements: sales manipulation, overproduction, and reduction of discretionary expenditures, was applied. The results showed that Lithuanian socially responsible companies use both accrual-based and real earnings management less frequently and/or less aggressively than other companies do. Therefore, it can be concluded that they follow a conceptual approach and pursue social responsibility for the sake of the idea and the concept, not to gain an advantage and to be able to influence the decisions of stakeholders in the market.

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Solving the Terminology Problem of Accounting Manipulations (Earnings Management and Creative Accounting)

Bachtijeva

2022

BATP

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The work presents a variety of terms that name accounting manipulations. After analyzing scientific sources and conducting an analysis of the bibliographic data of the publications presented on the Web of Science website, the terminology problems prevailing in foreign and Lithuanian literature are revealed. This terminology brings a lot of confusion when dealing with the problem of accounting manipulations. The article examines the reasons for the use of different terms, presents the results of the conducted expert assessment. Experts appreciated the phenomenon – accounting manipulations that affect the amount of profit. They named associations derived from the terms "earnings management" and "creative accounting" used in Lithuanian literature. According to experts, the Lithuanian term that best reflects the phenomenon is manipulative accounting. The article presents the definition of manipulative accounting, which is constructed on the basis of the literature analysis.

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Pelno valdymas Nasdaq Vilnius vertybinių popierių biržoje kotiruojamose įmonėse

Cited by 6 publications

References 8 publications

Are the terms “creative accounting” and/or “earnings management” appropriate to describe the phenomenon of manipulations of accounting information?

Are the terms “creative accounting” and/or “earnings management” appropriate to describe the phenomenon of manipulations of accounting information?

Do socially responsible companies use earnings management more rarely and (or) less aggressively? Evidence from Lithuania

Solving the Terminology Problem of Accounting Manipulations (Earnings Management and Creative Accounting)

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