RT info:eu-repo/semantics/bachelorThesis
T1 La manipulación contable de las empresas Canarias : un estudio empírico a través del modelo Beneish M S-Core.
A1 Méndez González, Xiomara
A1 González López, Erika
K1 Manipulación Contable
K1 Contabilidad Creativa
K1 Modelo Beneish M-S Core
K1 Contabilidad creativa
AB The objective of this work is to examine if the Canary companies are carrying out accountingmanipulation practices and try to establish a company profile that manipulates, taking intoaccount variables such as the activity sector, size and type of opinion given by the audit report.For that, a statistical model is applied, the Beneish M-Score model. It uses financial ratios toconfirm that the company incomes have been manipulated.In order to do this work, the accounting information os a Canary companies sample auditedbetween 2016 and 2017 was used and this information was analysed applying the model. Theresults obtained show that a 13,32% of companies manipulates their annual accounts withdifferences in the activity sector and the company size. In relation to the auditing opinion, thereare not conclusive results.
YR 2019
FD 2019
LK http://riull.ull.es/xmlui/handle/915/15492
UL http://riull.ull.es/xmlui/handle/915/15492
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 18-abr-2024