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Economic Research-Ekonomska Istraživanja Volume 34, 2021 - Issue 1
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Articles

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

Tomas Kliestika Department of Economics, Faculty of Operation and Economics of Transport and Communications, University of Zilina, Zilina, SlovakiaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-3815-5409View further author information
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Jaroslav Belasb Department of Business Administration, Faculty of Management and Economics, Tomas Bata University in Zlin, Zlin, Czech RepublicORCID Iconhttps://orcid.org/0000-0002-5900-997XView further author information
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Katarina Valaskovaa Department of Economics, Faculty of Operation and Economics of Transport and Communications, University of Zilina, Zilina, SlovakiaORCID Iconhttps://orcid.org/0000-0003-4223-7519View further author information
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Elvira Nicac Faculty of Administration and Public Management, Bucharest Academy of Economic Studies, Bucharest, RomaniaORCID Iconhttps://orcid.org/0000-0002-8368-8028View further author information
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Pavol Duranaa Department of Economics, Faculty of Operation and Economics of Transport and Communications, University of Zilina, Zilina, SlovakiaORCID Iconhttps://orcid.org/0000-0001-5975-1958View further author information
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Pages 1452-1470 | Received 06 Jul 2020, Accepted 29 Sep 2020, Published online: 20 Oct 2020

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Safia Abdo Ali Al-Begali & Lian Kee Phua. (2023) Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?. Cogent Business & Management 10:2.
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Dong Quang Dang, Ioannis Korkos & Weiou Wu. (2023) The effects of earnings management on information asymmetry and stock price synchronicity. Cogent Economics & Finance 11:2.
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Peter Nderitu Githaiga, Paul Muturi Kabete & Tirisa Caroline Bonareri. (2022) Board characteristics and earnings management. Does firm size matter?. Cogent Business & Management 9:1.
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Articles from other publishers (23)

Mariano González‐Sánchez, Ana I. Segovia San Juan & Eva M. Ibáñez Jiménez. (2023) Comparison of the effects of earnings management on the financial cost between companies in developed and emerging European countries. Journal of Corporate Accounting & Finance 34:3, pages 197-212.
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Ach Maulidi. (2022) Gender board diversity and corporate fraud: empirical evidence from US companies. Journal of Financial Crime 30:2, pages 309-331.
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Francisco J. Delgado, Elena Fernández-Rodríguez, Roberto García-Fernández, Manuel Landajo & Antonio Martínez-Arias. (2023) Tax avoidance and earnings management: a neural network approach for the largest European economies. Financial Innovation 9:1.
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D. Kaviyameena, D. Kavitha, B. Uma Maheswari & R. Sujatha. 2023. Proceedings of 3rd International Conference on Artificial Intelligence: Advances and Applications. Proceedings of 3rd International Conference on Artificial Intelligence: Advances and Applications 43 57 .
SIMONA HAŠKOVÁ, JIŘÍ KUČERA & RÓBERT KUCHÁR. (2022) MAPPING CURRENT STATE IN THE FIELD OF PREDICTION METHODS OF BUSINESS AND ECONOMIC CHARACTERISTICS ACROSS INDUSTRIES. AD ALTA: Journal of Interdisciplinary Research 12:2, pages 46-52.
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Pietro Fera, Nicola Moscariello, Michele Pizzo & Giorgio Ricciardi. (2022) The relationship between minority directors and earnings management: an empirical analysis in the Italian institutional setting. Corporate Governance: The International Journal of Business in Society 22:7, pages 1624-1645.
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Dominika Gajdosikova, Katarina Valaskova & Pavol Durana. (2022) Earnings Management and Corporate Performance in the Scope of Firm-Specific Features. Journal of Risk and Financial Management 15:10, pages 426.
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Ahmad A. Toumeh. (2022) The Influence of Enterprise Resource Planning System Implementation on Accrual-Based Earnings Management: Empirical Evidence from Jordan. Global Business Review, pages 097215092211166.
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Lucia Michalkova, Martin Cepel, Katarina Valaskova & Zuzana Vincurova. (2022) Earnings Quality and Corporate Life Cycle Before the Crisis. A Study of Transport Companies Across Europe. www.amfiteatrueconomic.ro 24:61, pages 782.
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Wing Wahyu Winarno, Krismiaji Krismiaji, Handayani Handayani & Maria Purwantini. (2022) Earnings management, board of directors, and earnings persistence: Indonesian evidence. Jurnal Akuntansi & Auditing Indonesia, pages 41-53.
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Roman Blazek & Jakub Michulek. (2022) APPLICATION OF THE APPARATUS OF CREATIVE ACCOUNTING IN THE CONSTRUCTION INDUSTRY IN THE CONDITIONS OF THE SLOVAK REPUBLIC. Economics & Law 4:1, pages 28-38.
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Pavol Durana, Katarina Valaskova, Anna Siekelova & Lucia Michalkova. (2022) APPRAISAL OF EARNINGS MANAGEMENT ACROSS THE SECTORS. Journal of Business Economics and Management 23:2, pages 399-425.
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Fan Wu & Xuewen Kuang. (2022) Key Subordinate Executive Governance, CEO Overconfidence, and Accounting Conservatism: From the Perspective of Sustainable Development. Frontiers in Psychology 12.
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Nguyen Vinh Khuong, Abdul Aziz Abdul Rahman, Pham Quoc Thuan, Nguyen Thanh Liem, Le Huu Tuan Anh, Cao Thi Mien Thuy & Huynh Thi Ngoc Ly. (2022) Earnings Management, Board Composition and Earnings Persistence in Emerging Market. Sustainability 14:3, pages 1061.
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Nemanja Lekić, Marko Carić, Dragan Soleša, Jelena Vapa Tankosić, Jasmina Rajaković-Mijailović, Srđan Bogetić & Marko Vučičević. (2021) Employees’ Perceptions on the Relationship of Intellectual Capital and Business Performance of ICT Companies. Sustainability 14:1, pages 275.
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Irina Canco, Drita Kruja & Tiberiu Iancu. (2021) AHP, a Reliable Method for Quality Decision Making: A Case Study in Business. Sustainability 13:24, pages 13932.
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Saad Muslet Albogami, Mohd Khairol Anuar Bin Mohd Ariffin, Eris Elianddy Bin Supeni & Kamarul Arifin Ahmad. (2021) A New Hybrid AHP and Dempster—Shafer Theory of Evidence Method for Project Risk Assessment Problem. Mathematics 9:24, pages 3225.
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Michał Gołębiewski & Marta Galant-Gołębiewska. (2021) Economic Model and Risk Analysis of Energy Investments Based on Cogeneration Systems and Renewable Energy Sources. Energies 14:22, pages 7538.
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Mihai Andronie, George Lăzăroiu, Mariana Iatagan, Cristian Uță, Roxana Ștefănescu & Mădălina Cocoșatu. (2021) Artificial Intelligence-Based Decision-Making Algorithms, Internet of Things Sensing Networks, and Deep Learning-Assisted Smart Process Management in Cyber-Physical Production Systems. Electronics 10:20, pages 2497.
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Valentina Aleksandrova, Nadezhda Krasteva, Gergana Kresnaliyska, Yoana Petrova & Petar Baldzhiev. (2021) Municipalities’ own revenue as an instrument for financial independence. SHS Web of Conferences 92, pages 07003.
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Lucia Svabova & Roman Blazek. (2021) Detection of earnings management in insurance companies in Slovakia. SHS Web of Conferences 129, pages 03029.
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Lucia Michalkova. (2021) Does the corporate life cycle affect earnings management? Evidence from Central European countries. SHS Web of Conferences 129, pages 03020.
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Lenka Hrosova. (2021) Ways of Detection of Creative Accounting in a Global Economy. SHS Web of Conferences 129, pages 03012.
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