DURANA, Pavol, Roman BLAŽEK, Veronika MACHOVÁ and Miroslav KRASNAN. The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia. Equilibrium. Quarterly Journal of Economics and Economic Policy. Olštýn, Polsko: Instytut Badan Gospodarczych/Institute of Economic Research, vol. 17, No 2, p. 481-510. ISSN 2353-3293. 2022.
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Basic information
Original name The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia
Authors DURANA, Pavol (guarantor), Roman BLAŽEK, Veronika MACHOVÁ (203 Czech Republic, belonging to the institution) and Miroslav KRASNAN.
Edition Equilibrium. Quarterly Journal of Economics and Economic Policy, Olštýn, Polsko, Instytut Badan Gospodarczych/Institute of Economic Research, 2022, 2353-3293.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Poland
Confidentiality degree is not subject to a state or trade secret
WWW URL
RIV identification code RIV/75081431:_____/22:00002406
Organization unit Institute of Technology and Business in České Budějovice
UT WoS 000825341900006
Keywords in English Beneish model; creative accounting; earnings management; ROC curve
Tags NZ_OCP_2, RIV22, WOS
Changed by Changed by: Mgr. Nikola Petříková, učo 28324. Changed: 21/3/2023 19:42.
Abstract
The authors aim is to verify, evaluate and discuss the functionality and content of the developed methodology of adaptation of small and medium enterprises in the service sector to implement the principles, procedures, methods and tools of Company 4.0 and its applicability in business practice, focusing on small and medium enterprises in knowledge-intensive services and assess selected negative and positive impacts of the COVID-19 pandemic on business processes depending on the issues addressed.
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