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Quo Vadis, earnings management? : Analysis of manipulation determinants in Central European environment
Valaskova, Katarina; Adamko, Peter; Michalikova, … - In: Oeconomia Copernicana 12 (2021) 3, pp. 631-669
Persistent link: https://www.econbiz.de/10012653805
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Appraisal of earnings management across the sectors
Durana, Pavol; Valaskova, Katarina; Siekelova, Anna; … - In: Journal of business economics and management 23 (2022) 2, pp. 399-425
Financial managers intentionally use the legal manipulation of earnings to the business development. Earnings management is a widespread business finance phenomenon. The approaches and the ways of this practice are marked by many parallels. The main target of the article is to show the clusters...
Persistent link: https://www.econbiz.de/10013258990
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The effect of CSR policy on earnings management behavior : evidence from Visegrad publicly listed enterprises
Nagy, Marek; Valaskova, Katarina; Durana, Pavol - In: Risks : open access journal 10 (2022) 11, pp. 1-14
management behavior determined by discretionary accrual levels (using the modified Jones model). To ascertain the association … between CSR and earnings/discretionary accrual levels or to describe the major changes in the development of these variables …
Persistent link: https://www.econbiz.de/10013556873
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The growth of research in earnings management phenomenon
Nagy, Marek; Valaskova, Katarina - In: Management dynamics in the knowledge economy 10 (2022) 4/38, pp. 360-375
Persistent link: https://www.econbiz.de/10013499337
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Earnings management and corporate performance in the scope of firm-specific features
Gajdosikova, Dominika; Valaskova, Katarina; Durana, Pavol - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-18
Various models have been created all around the world to identify enterprises that manipulate their earnings. These earnings management techniques aid businesses in enhancing their financial performance or gaining some competitive advantages. The primary goal of this article was to identify the...
Persistent link: https://www.econbiz.de/10013471489