Brzeszczyński, Janusz; Gajda, Jerzy; Schabek, Tomasz - In: Comparative Economic Research. Central and Eastern Europe 14 (2011) 3, pp. 137-150
This paper presents results of the investigation of a phenomenon known as "earnings management'' (EM) among the companies listed on the Polish stock market. The distribution of earnings per share (EPS) for the stocks around the threshold value of "zero" and the threshold of "recent performance"...