Apskaitos politikos įtaka pelno valdymui

LTPasirinkta tam tikra apskaitos sistemos principų kombinacija padeda įmonės vadovams pakreipti norima linkme pelną, t. y. formuoti apskaitos politiką, kuri didina/mažina pelną. Straipsnyje aptarus pelno valdymo aiškinimą finansinės apskaitos teorijoje, pareinama prie Lietuvoje apskaitą reglamentuojančių Verslo apskaitos standartų analizės, siekiant nustatyti alternatyvias apskaitos politikos pasirinkimo galimybes leidžiančias padidinti ar sumažinti įmonės pelną. Pateikiami apskaitos politikos įtakos pelno valdymui mažose ir vidutinėse įmonėse empirinio tyrimo rezultatai. [Iš leidinio]Reikšminiai žodžiai: Apskaitos politika; Pelno valdymas; Pelną didinanti/mažinanti apskaitos politika; Pelną didinantys / mažinantys apskaitos metodai; Accountability politics; Accounting policies; Dividend management; Profit management; Profit-increasing / decreasing accounting methods; Profit-increasing / decreasing accounting politics.

ENEarnings management is a highly topical area which has been explored by scholars for several decades. Scientific literature identifies and extensively researches methods of analyzing and managing, optimizing and seeking for income. A specifically selected combination of the accounting system principles in an enterprise helps the leaders of a company to direct the earnings properly, i.e. to shape an accounting policy of income increasing or decreasing. The aim of the paper is to indicate theoretical opportunities for choosing an accounting policy and then to specify the main details of earnings management in small and medium-sized enterprises of Lithuania. Positive accounting theory dealing with the factors of choosing an accounting policy in an enterprise has influenced the development of explanation, research and forecasting of earnings management and other accounting manipulations, while earnings management researches are usually based on three main hypotheses of positive accounting theory. Having explored Lithuanian and foreign literature on earnings management, analytical research of Lithuanian business accounting standards was carried out with the objective of singling out possibilities of earnings management in Lithuania.The completed research established background methods and ways of accounting policy which may influence the income of an enterprise. On the basis of the acquired results, a questionnaire was drawn which allowed to explore the practice of earnings management in small and medium-sized enterprises of Lithuania. After the investigation of the acquired data, it was determined that small and medium-sized enterprises of Lithuania incline to choose income increasing accounting policies and the key decisive factor is the taxation system of Lithuania which is not favourable to the application of income decreasing accounting policy. After performing correlation analysis of the data presented in the questionnaires, a very weak and statistically unreliable dependence between the marker of the financial leverage and income increasing accounting methods was discovered. Considering the results of the research the hypotheses of the financial leverage (HI) and company's size (H2) were rejected. [From the publication]

• Vadyba / Management
• Ekonomika / Economics