Cuadernos de Contabilidad
Patrones distributivos de los resultados financieros y earnings management en empresas estatales de servicios públicos colombianas
This study analyzes the distribution of financial results among Colombian State-Owned Public Utility Companies (EESP) during the period 2007-2024, in the context of regulatory transformations derived from the convergence of government accounting toward international standards. The objective is to identify discontinuities around the zero threshold, a pattern that the literature has associated with potential earnings management practices. The study uses financial information reported by 580 EESP to the General Accoun …