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Ученые записки Международного банковского института

Proceedings of the International Banking Institute

Ученые записки Международного банковского института

Международный банковский институт

RUhttps://www.ibispb.ru/

2413-3345

206

VFLGXS

Статьи

Некоторые проблемы управления прибылью (earnings management) – основы терминологии и ее развитие

Some comments on the issue of earnings management – definition support and genesis

Кльештик Т.

Кльештик

Томаш

PhD, professor

Department of Economics, Faculty of Operation and Economics of Transport and Communications, University of Zilina (Univerzitna 8215/1, 010 26 Zilina, Slovakia)

д.э.н., профессор

Кафедра экономики, Факультет эксплуатации и экономики транспорта и связи, Жилинский университет (ул. Univerzitnа 8215/1, 010 26 Жилина, Словакия)

Жилинский университет

2019

20062019

2 (28)

101111

Received: 842026

2019

Ученые записки Международного банковского института

<a rel="license" href="https://creativecommons.org/licenses/by-nc/4.0/"><img alt="Лицензия Creative Commons" src="//i.creativecommons.org/l/by-nc/4.0/88x31.png" /></a><p>Это произведение доступно по <a rel="license" href="https://creativecommons.org/licenses/by-nc/4.0/">лицензии Creative Commons «Attribution-NonCommercial» («Атрибуция — Некоммерческое использование») 4.0 Всемирная</a>.</p>

Настоящая статья носит чисто теоретический характер, и ее целью является предоставление подробной информации об управлении доходом (earning management), концепции его определения и история развития управления и манипулирования доходом с 1953 года по настоящее время. В первой части статьи излагаются подходы авторов, которые специализируются на данной проблематике. В основном это авторы, работающие в англосаксонской финансово-экономической среде, где этот вопрос был в центре внимания на протяжении десятилетий. Долгосрочный, системный подход в контексте трансформирующейся экономики отсутствует по рациональным причинам. Отдельные подходы сравниваются и оцениваются друг с другом. Во второй части статьи кратко описывается история развития значимых моделей и методов управления доходом (УД), которые в значительной степени вовлечены в количественную оценку и выявление манипулирования прибылью.

The presented paper is of a theoretical nature and its ambition is to provide detailed information about earnings management, its definition concept and the genesis of earnings management development and manipulation with earnings from 1953 to the present time. The first section of the paper describes the definition approaches of the authors dealing with the subjected issue for a long time. These are mainly authors from the Anglo-Saxon financial and economic environment, where the issue has been a centre of interest for several decades. A long-term, systematic approach in the context of transforming economies is absent for rational reasons. Individual approaches are compared and evaluated among each other. The second section briefly captures the development of significant models and methods of earnings management, which are significantly involved in the quantification and detection of manipulation with earnings.

Ключевые словауправление доходом (УД)начислениерентабельностьденежный потокчастный капитал

Keywordsearnings managementaccrualprofitabilitycash flowequity

This research received no external funding.

Настоящее исследование не получило внешнего финансирования.

issue-cover

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