KLIEŠTIK, Tomáš, Elvíra NICA, Petr ŠULEŘ a Katarina VALÁŠKOVÁ. Innovations in the company´s earnings management: the case for the Czech Republic and Slovakia. Marketing and Management of Innovations. Ukrajina: Sumy State Univ., dept. Marketing & Mia, roč. 3, nečíslováno, s. 332-345. ISSN 2218-4511. 2020. |
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@article{55625, author = {Klieštik, Tomáš and Nica, Elvíra and Šuleř, Petr and Valášková, Katarina}, article_location = {Ukrajina}, article_number = {nečíslováno}, keywords = {Earnings management; earnings management detection models; discretionary accruals}, language = {eng}, issn = {2218-4511}, journal = {Marketing and Management of Innovations}, title = {Innovations in the company´s earnings management: the case for the Czech Republic and Slovakia}, url = {https://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=9&SID=F4W1h4I8XvLhNlWghgS&page=1&doc=1}, volume = {3}, year = {2020} }
TY - JOUR ID - 55625 AU - Klieštik, Tomáš - Nica, Elvíra - Šuleř, Petr - Valášková, Katarina PY - 2020 TI - Innovations in the company´s earnings management: the case for the Czech Republic and Slovakia JF - Marketing and Management of Innovations VL - 3 IS - nečíslováno SP - 332-345 EP - 332-345 PB - Sumy State Univ., dept. Marketing & Mia SN - 22184511 KW - Earnings management KW - earnings management detection models KW - discretionary accruals UR - https://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=9&SID=F4W1h4I8XvLhNlWghgS&page=1&doc=1 L2 - https://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=9&SID=F4W1h4I8XvLhNlWghgS&page=1&doc=1 N2 - The paper deals with the possibilities of detection and quantification of trend, degree and scope of the earnings management of Slovak and Czech companies from 2015 to 2017. The paper aim to create a systematic overview of the earnings management specificities considering the enterprises’ innovation policy as the phenomenon of earnings management understand ambiguously, contradictory and without consensus. ER -
KLIEŠTIK, Tomáš, Elvíra NICA, Petr ŠULEŘ a Katarina VALÁŠKOVÁ. Innovations in the company´s earnings management: the case for the Czech Republic and Slovakia. \textit{Marketing and Management of Innovations}. Ukrajina: Sumy State Univ., dept. Marketing \&{} Mia, roč.~3, nečíslováno, s.~332-345. ISSN~2218-4511. 2020.
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