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

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/70883521:28120/20:63525476

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Economic Research-Ekonomska Istrazivanja

ISSN

1331-677X

e-ISSN

—

Svazek periodika

33

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

20

Strana od-do

—

Kód UT WoS článku

000579985900001

EID výsledku v databázi Scopus

2-s2.0-85093120984