摘要：Empirical studies have been documented earnings management practices carried out by the administrators of different companies with the aim of reaching the earnings figure wished at every moment. The extensive number of works that favourably resolve the initial hypotheses cause that most theoreticians and professionals considers that they are a certain, true and habitual practices in a wide set of countries. The implications that these practices have for the stakeholders raise their study to an objective of first order. The standard setters will be able solely to take the opportune measures and actions by means of knowledge from the reality. In this work we review the main strategies of earnings management carried out by the administrators and we obtained an approach of the earnings management to avoiding losses and decreases in results with the aid of a sample of Spanish listed companies.
其他摘要：Empirical studies have been documented earnings management practices carried out by the administrators of different companies with the aim of reaching the earnings figure wished at every moment. The extensive number of works that favourably resolve the initial hypotheses cause that most theoreticians and professionals considers that they are a certain, true and habitual practices in a wide set of countries. The implications that these practices have for the stakeholders raise their study to an objective of first order. The standard setters will be able solely to take the opportune measures and actions by means of knowledge from the reality. In this work we review the main strategies of earnings management carried out by the administrators and we obtained an approach of the earnings management to avoiding losses and decreases in results with the aid of a sample of Spanish listed companies.
