Cómo citar
Hussein Juma’h , A. (2014). El concepto de materialidad : implicaciones para gerentes e inversionistas. Revista Finanzas y Política Económica, 6(1), 159-168. https://doi.org/10.14718/revfinanzpolitecon.2014.6.1.8


Se discuten las implicaciones de la materialidad de la información financiera sobre “manejo de los ingresos”. Implica la descripción y el análisis del contenido de la Codificación de Normas Contables™. Las perspectivas profesionales fueron utilizadas para confirmar la ausencia de directrices de importancia relativa en los Principios de Contabilidad Generalmente Aceptados (en inglés, PCGA) de los EE. UU. Los términos “materialidad”, “significancia” e “importancia” fueron usados para determinar la inclusión de materialidad en las codificaciones. Las principales conclusiones indican que, primero, los factores determinantes y las motivaciones internas y externas influyen en las prácticas de “manejos de ganancias” y, segundo, los PCGA de EE. UU. no cuentan con directrices bien definidas para aplicar la materialidad en la toma de decisiones.


Derechos de autor 2014 Ahmad Hussein Juma’h

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