Quo Vadis, earnings management? : Analysis of manipulation determinants in Central European environment
Year of publication: |
2021
|
---|---|
Authors: | Valaskova, Katarina ; Adamko, Peter ; Michalikova, Katarina Frajtova ; Macek, Jaroslav |
Published in: |
Oeconomia Copernicana. - Olsztyn, Poland : Institute of Economic Research, ISSN 2353-1827, ZDB-ID 2754520-9. - Vol. 12.2021, 3, p. 631-669
|
Subject: | earnings management | discretionary accruals | aggressive accounting | conservative accounting | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
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