Abstract

GOMEZ-OCAMPO, Gabriel Antonio; PEREZ-VELASQUEZ, Hugo Alejandro  and  GRAJALES-GAVIRIA, Daniel Alberto. Accounting manipulation variables in small and medium-sized commercial enterprises in Medellín. Rev. Cient. Gen. José María Córdova [online]. 2019, vol.17, n.26, pp.402-430. ISSN 1900-6586.  https://doi.org/10.21830/19006586.377.

Small and medium-sized companies are an essential part of the Colombian economy in all industrial sectors. The commercial sector is the most significant, both because of the number of establishments, as well as the volume of transactions. This article is the result of a study of the main variables that encourage the manipulation of financial data in small and medium-sized enterprises in Medellín, using a measurement tool designed by the authors. To this end, the dependent and independent variables of evasion, elusion, and data manipulation were defined as the objects of analysis. The companies studied evidence a tendency to alter financial information; this requires a reflection on the causes of this phenomenon and the possible ways to mitigate it.

Keywords : accounting; data manipulation; financial state.

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