All

What are you looking for?

All
Projects
Results
Organizations

Quick search

  • Projects supported by TA ČR
  • Excellent projects
  • Projects with the highest public support
  • Current projects

Smart search

  • That is how I find a specific +word
  • That is how I leave the -word out of the results
  • “That is how I can find the whole phrase”

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

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F21%3A63525476" target="_blank" >RIV/70883521:28120/21:63525476 - isvavai.cz</a>

  • Alternative codes found

    RIV/70883521:28120/20:63525476

  • Result on the web

    <a href="https://www.tandfonline.com/doi/full/10.1080/1331677X.2020.1831944" target="_blank" >https://www.tandfonline.com/doi/full/10.1080/1331677X.2020.1831944</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1080/1331677X.2020.1831944" target="_blank" >10.1080/1331677X.2020.1831944</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

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

  • Original language description

    Earnings management is one of the most challenging, debated and controversial topics in finance and financial management. Organisational, legislative, and social norms regarding the ethics of earnings management may vary significantly, with the views of top management and economic environment playing significant roles in shaping the organisational social norm. Thus, the aim of this research is to assess if earnings management is the common practice of enterprises within V4 countries. A novel approach of the selection process to assess the ability of selected earnings management detection models was applied. To highlight discrepancies and similarities among the countries, the non-parametric alternative of analysis of variance was applied. The research confirmed that enterprises do manipulate earnings, typical is upward manipulation. Furthermore, the research unveiled the extent of manipulation with earnings in unique country samples and thus emphasised the importance of both corporate and national ethical principles and managerial decisions, which affect corporate financial reporting quality. However, it is increasingly challenging to identify various aspects and incentives which forced enterprises operating at the global level to smooth and inflate earnings to improve earnings presented in the financial statements and to misinterpret financial results.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database

  • CEP classification

  • OECD FORD branch

    50201 - Economic Theory

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2021

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    Economic Research-Ekonomska Istrazivanja

  • ISSN

    1331-677X

  • e-ISSN

  • Volume of the periodical

    33

  • Issue of the periodical within the volume

    1

  • Country of publishing house

    GB - UNITED KINGDOM

  • Number of pages

    20

  • Pages from-to

  • UT code for WoS article

    000579985900001

  • EID of the result in the Scopus database

    2-s2.0-85093120984