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2006 | 4/2006 (14) | 57-76

Article title

Jakość zysku - ujęcie metodologiczne



Title variants

Earnings quality from a methodological perspective

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W okresie post-enronowskim pojęcie "Jakość Zysku" (Earnings quality) jest szeroko dyskutowane w kontekście przestępstw białych kołnierzyków, oszustw w ramach tworzenia sprawozdań finansowych, manipulowania wynikiem finansowym, zakresu ujawnianych informacji (publicznych i prywatnych) oraz ogólnie wiarygodności danych prezentowanych w sprawozdaniu finansowym. Element analizy kondycji finansowej jednostki gospodarczej staje się istotny. Wskazuje, w jakim zakresie wygenerowany zysk jest użyteczny w podejmowaniu ekonomicznych decyzji. Dostarcza informacji na temat stopnia pokrycia zysku prezentowanego w raporcie finansowym z wynikiem rzeczywistym, analizuje istotność decyzyjną zysku dla celów prognostycznych, jego stabilność oraz trwałość. W literaturze przedmiotu można znaleźć szereg metod pomiaru jakości zysku. W artykule usystematyzowano i przedstawiono sposób definiowania i pomiaru jakości zysku przyjęty w ramach empirycznych badań prowadzonych w tym zakresie.
In the post-Enron period the term of 'earnings quality' has been widely discussed in the context of white-collar crime, frauds committed upon producing financial reports, financial result manipulations, the scope of disclosed information (public and private), and the general credibility of the data provided for in a financial report. An element of analyzing the financial standing of an economic entity becomes essential, since it determines the extent to which the generated profit is usable in making economic decisions. It provides for the information on the range in which the profit presented in the financial report coincides with the actual result, analyzes the decisive relevance of profit for the purposes of forecasting, its stability and durability. The specialist literature covers a variety of profit quality measurement methods. The paper features a systemized method of defining and measuring profit quality assumed for the empirical research carried out in the field.






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  • Wyższa Szkoła Menedżerska w Warszawie


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