Χειραγώγηση των κερδών και διευθυντική μυωπία. Μια θεωρητική προσέγγιση
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Keywords
Χειραγώγηση κερδών ; Διευθυντική μυωπία ; Επιχειρηματίας ; Μάνατζερ ; Τεχνικές χειραγώγησης ; Υπόδειγμα πάγιας επένδυσης ; Πληροφόρηση ; Ικανότητα επιχειρηματίαAbstract
The issues presented in this paper are the phenomenon of earnings manipulation within a company and the way in which the term managerial myopia can be related to such methods.
In the first and second chapters of the paper there is an extensive reference both to the definitions of earnings manipulation and managerial myopia and to the methods-techniques used to achieve such practices. In addition, reference is made to the motivations that lead an entrepreneur or even a manager to engage in such actions, while at the end of the two chapters there is a presentation of some cases where manipulation techniques have been applied.
In the third chapter of the paper there is a theoretical development and analysis of the fixed investment model and then two more models are analyzed where they are based on the fixed investment model and combine different manipulation methods, as well as different reasons why entrepreneurs and managers were led to these actions. Finally, some basic models of manipulation recognition techniques are analyzed, as well as some general examples of manipulation.
In the fourth chapter of the paper, one of the above models is selected to which a variable is added in two different cases: 1) As an exogenous factor and 2) as a function of one of the existing variables. In conclusion, the changes caused by the addition of the additional variable are examined in both the cases we mentioned, and we draw our conclusions through a numerical example.