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Earnings Management in Polish Companies

Comparative economic research. Central and Eastern Europe, 2011, Vol.14 (3), p.137-150 [Peer Reviewed Journal]

Copyright Versita Jan 2011 ;ISSN: 2082-6737 ;ISSN: 1508-2008 ;EISSN: 2082-6737 ;DOI: 10.2478/v10103-011-0023-1

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  • Title:
    Earnings Management in Polish Companies
  • Author: Brzeszczyński, Janusz ; Gajda, Jerzy ; Schabek, Tomasz
  • Subjects: Accounting ; Analysis ; Business strategies ; Capital market ; Corporate income ; Corporate profits ; Costs ; Earnings ; Earnings management ; Earnings per share ; Economic theory ; Enterprises ; Financial management ; Organization theory ; Poland ; Securities markets ; Stock exchange ; Stock exchanges ; Stockholders ; Studies
  • Is Part Of: Comparative economic research. Central and Eastern Europe, 2011, Vol.14 (3), p.137-150
  • Description: 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" was analyzed in the period of years 1997-2010. Moreover, the changes of earnings for the stocks, which are suspected to manipulate their earnings, were also investigated. The results, which indicate asymmetric distribution of earnings around the zero threshold along with the relative deterioration of earnings in the year following the period when the companies were suspected to conduct earnings management practices, provide evidence that this phenomenon exists among Polish stock market companies. W artykule zaprezentowano rezultaty analizy zjawiska znanego jako "zarządzanie zyskami'', wśród spółek z polskiego rynku kapitałowego. Przeanalizowano rozkład zysku na akcję wokół progu "zero'' oraz progu wyznaczonego w oparciu o wartości zysku na akcję z okresu przeszłego w okresie 1997-2010. Wyniki badania potwierdziły występowanie asymetrii rozkładu zysku na akcję wokół progu "zero'' oraz spadek zysków w latach następujących po "zarządzaniu zyskiem'' co wskazuje na występowanie analizowanego zjawiska na polskim rynku kapitałowym.
  • Publisher: Łódź: Łódź University Press
  • Language: English;Polish
  • Identifier: ISSN: 2082-6737
    ISSN: 1508-2008
    EISSN: 2082-6737
    DOI: 10.2478/v10103-011-0023-1
  • Source: TestCollectionTL3OpenAccess
    Alma/SFX Local Collection
    ProQuest Central
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