¿Probable, posible o remota? Un estudio sobre gestión de la información contable utilizando provisiones contingenciales en entidades de previsión complementaria
The research verified whether there is management of accounting information by specific discretionary accruals in pension funds, which could occur from the accounting registration decision of the contingency provisions with the intention of improving the results disclosed in the consolidated financ...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Pontificia Universidad Católica del Perú
2019-12-01
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| Series: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/21595 |