Další formáty:
BibTeX
LaTeX
RIS
@article{55663, author = {Siekelová, Anna and Valášková, Katarina and Machová, Veronika}, article_location = {Sumy, Ukrajina}, article_number = {3}, doi = {http://dx.doi.org/10.21511/ppm.18(3).2020.03}, keywords = {earnings; earnings management; modified Jones model; total accruals; discretionary accruals}, language = {eng}, issn = {1727-7051}, journal = {Problems and Perspectives in Management}, title = {Earnings management initiatives and selected characteristics of an entity: a case study of the Visegrad Four}, url = {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}, volume = {18}, year = {2020} }
TY - JOUR ID - 55663 AU - Siekelová, Anna - Valášková, Katarina - Machová, Veronika PY - 2020 TI - Earnings management initiatives and selected characteristics of an entity: a case study of the Visegrad Four JF - Problems and Perspectives in Management VL - 18 IS - 3 SP - 28-41 EP - 28-41 PB - Business Perspectives SN - 17277051 KW - earnings KW - earnings management KW - modified Jones model KW - total accruals KW - discretionary accruals UR - 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 L2 - 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 N2 - 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. ER -
SIEKELOVÁ, Anna, Katarina VALÁŠKOVÁ a Veronika MACHOVÁ. Earnings management initiatives and selected characteristics of an entity: a case study of the Visegrad Four. \textit{Problems and Perspectives in Management}. Sumy, Ukrajina: Business Perspectives, roč.~18, č.~3, s.~28-41. ISSN~1727-7051. doi:10.21511/ppm.18(3).2020.03. 2020.
|