Management of Earnings in The Risk of Bankruptcy of Mexican Public Companies

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AudienciaPúblico en generales_ES
CoberturaMéxicoes_ES
Fecha de ingreso2026-10-05T16:34:05Z
Fecha de publicación2021-01-01
ResumenA highly studied phenomenon within the business environment is bankruptcy in organizations. However, one approach with which this status has been little related is the quality of financial information reported by companies. In this way, the objective of this research is to analyze the relationship between bankruptcy risk and profit management practiced by public companies in Mexico. Analyzing a universe of 145 companies and taking as a sample a total of 86 organizations that were listed on the Mexican Stock Exchange during the 2014-2018 period, a quantitative, longitudinal, and causal study was developed, collecting information from secondary sources such as Bloomberg and reports annual companies on their websites. A panel regression of Generalized Least Squares was performed with the support of Stata 12. The results show that the increase in profit management increases the risk of bankruptcy in the companies in the sample of this study. It is concluded that, when managing the profits of the companies of the Mexican Stock Exchange, the risk of bankruptcy of the same can be increased and represent a serious problem for their stakeholders.es_ES
URIhttps://riuat.uat.edu.mx/handle/123456789/5850
Idiomaenes_ES
EditorialUniversidad del Zuliaes_ES
RelaciónRevista de Ciencias Socialeses_ES
URL relacionadohttps://www.scopus.com/pages/publications/85102073314?origin=resultslistes_ES
DerechosAcceso restringido / Suscripción (Metadatos de producción científica)es_ES
Licenciahttp://purl.org/coar/access_right/c_16eces_ES
FuenteRevista de Ciencias Sociales
Palabra clavebankruptcy riskes_ES
Palabra claveEarnings managementes_ES
Palabra claveemerging marketses_ES
Palabra clavelongitudinal studyes_ES
Palabra claveMexican public companieses_ES
TítuloManagement of Earnings in The Risk of Bankruptcy of Mexican Public Companieses_ES
TipoArtículoes_ES
ArbitradoHa sido Arbitradoes_ES
AutorLuna, Cumpean
AutorAlejandro, Joel
AutorGarcía, Briseño
AutorArturo, A.
AutorHerrera, Arango
AutorEduardo, E.
AutorLuna, Cumpeanes_ES
AutorAlejandro, Joeles_ES
AutorGarcía, Briseñoes_ES
AutorArturo, A.es_ES
AutorHerrera, Arangoes_ES
AutorEduardo, E.es_ES
InstituciónUniversidad Autónoma de Tamaulipas
InstituciónUniversidad Autónoma de Tamaulipases_ES
Número1es_ES
Rango de páginas127-143es_ES
URL relacionadahttps://www.scopus.com/pages/publications/85102073314?origin=resultslist
Tipo de artículoIndexado
Tipo de artículoIndexadoes_ES
Volumen27es_ES

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