Earnings management initiatives and selected characteristics of an entity: a case study of the Visegrad Four
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F75081431%3A_____%2F20%3A00001896" target="_blank" >RIV/75081431:_____/20:00001896 - isvavai.cz</a>
Result on the web
<a href="https://www.scopus.com/record/display.uri?eid=2-s2.0-85092384065&origin=resultslist&sort=plf-f&src=s&st1=Earnings+management+initiatives+and+selected+characteristics+of+an+entity%3a+a+case+study+of+the+Visegrad+Four&st2=&sid=1629caec6259e32680ee19c3b1271" target="_blank" >https://www.scopus.com/record/display.uri?eid=2-s2.0-85092384065&origin=resultslist&sort=plf-f&src=s&st1=Earnings+management+initiatives+and+selected+characteristics+of+an+entity%3a+a+case+study+of+the+Visegrad+Four&st2=&sid=1629caec6259e32680ee19c3b1271</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.21511/ppm.18(3).2020.03" target="_blank" >10.21511/ppm.18(3).2020.03</a>
Alternative languages
Result language
angličtina
Original language name
Earnings management initiatives and selected characteristics of an entity: a case study of the Visegrad Four
Original language description
The analysis covers the period from 1900 to 2019. The study is focused on detecting the presence of earnings management (EM) initiatives in the Visegrad Four using the modified Jones model. Results confirmed the EM initiatives in the Czech Republic, Slovak Republic, Poland, and Hungary. Using the one-way ANOVA test, a statistically significant relationship was confirmed between EM practices and firm size, country, and business sector.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50200 - Economics and Business
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Problems and Perspectives in Management
ISSN
1727-7051
e-ISSN
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Volume of the periodical
18
Issue of the periodical within the volume
3
Country of publishing house
UA - UKRAINE
Number of pages
14
Pages from-to
28-41
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85092384065