Durana, Pavol; Valaskova, Katarina; Chlebikova, Darina; … - In: Risks : open access journal 8 (2020) 2/57, pp. 1-21
Earnings management is a globally used tool for long-term profitable enterprises and for the apparatus of reduction of …. However, this has still been lax in emerging countries. The models of detections of the existence of earnings management are … based on discretionary accrual. The goal of this article is to detect the existence of earnings management in emerging …