Earnings management initiatives and selected characteristics of an entity: a case study of the Visegrad Four

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Earnings management initiatives and selected characteristics of an entity: a case study of the Visegrad Four

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Earnings management initiatives and selected characteristics of an entity: a case study of the Visegrad Four

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50200 - Economics and Business

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název periodika

Problems and Perspectives in Management

ISSN

1727-7051

e-ISSN

—

Svazek periodika

18

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

UA - Ukrajina

Počet stran výsledku

14

Strana od-do

28-41

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85092384065