Earnings management in V4 countries: the evidence of earnings smoothing and inflating-Reference-Cited by-同舟云学术

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Earnings management in V4 countries: the evidence of earnings smoothing and inflating

Published:2020-10-20 Issue:1 Volume:34 Page:1452-1470
ISSN:1331-677X
Container-title:Economic Research-Ekonomska Istraživanja
language:en
Short-container-title:Economic Research-Ekonomska Istraživanja

Author:

Kliestik Tomas¹^ORCID,Belas Jaroslav²^ORCID,Valaskova Katarina¹^ORCID,Nica Elvira³^ORCID,Durana Pavol¹^ORCID

Affiliation:

1. Department of Economics, Faculty of Operation and Economics of Transport and Communications, University of Zilina, Zilina, Slovakia

2. Department of Business Administration, Faculty of Management and Economics, Tomas Bata University in Zlin, Zlin, Czech Republic

3. Faculty of Administration and Public Management, Bucharest Academy of Economic Studies, Bucharest, Romania

Funder

Slovak Research and Development Agency

Publisher

Informa UK Limited

Subject

Economics and Econometrics

Link

https://www.tandfonline.com/doi/pdf/10.1080/1331677X.2020.1831944

Reference77 articles.

1. The role of audit quality and culture influence on earnings management in companies with excessive free cash flow

2. The influence of CEO and CFO power on accruals and real earnings management

3. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

4. Discretionary-accruals models and audit qualifications

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4. Evaluation of Earnings Management in Relation to the Quality of Financial Reporting: A Comparative Analysis of the Agriculture and Manufacturing Sectors;Contemporary Agriculture;2024-05-21

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