¿Añaden las partidas extraordinarias calidad al resultado?

  1. Parte Esteban, Laura
  2. Gonzalo Angulo, José Antonio
Journal:
Universia Business Review

ISSN: 1698-5117

Year of publication: 2008

Issue: 18

Pages: 28-39

Type: Article

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Abstract

In this study we examine the effects and implications of the extraordinary earnings on user's decision-making. A new format of presentation of the income statement is compulsory for Spanish companies, in order to help us adapt to IFRS, that exclude the use of a caption under the name of "extraordinary" items. It is thought that just as in other countries, a concept and content constraint will only minimise managers resorting to their use. Nevertheless, the utilization of non recurring items as a mean to manage results is far from be precluded of the financial information practices by managers.

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