Durana, Pavol; Valaskova, Katarina; Siekelova, Anna; … - In: Journal of business economics and management 23 (2022) 2, pp. 399-425
manipulation and demonstrate hidden relations of the earnings management between sectors in the Visegrad Group. The study estimates … the earnings management by the Modified Jones model. 52,545 discretionary accruals are computed for Slovak, Czech … the earnings management are identified based on principal component analysis and cluster analysis in every country of …