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APPLICATION OF THE KOTHARI MODEL TO ASSESS THE EXISTENCE OF EARNINGS MANAGEMENT IN ENTERPRISES IN THE CZECH REPUBLIC

Economic and Social Development: Book of Proceedings, 2020, p.820-828

Copyright Varazdin Development and Entrepreneurship Agency (VADEA) Jun 18/Jun 19, 2020 ;ISSN: 1849-6903 ;EISSN: 1849-7535

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  • Title:
    APPLICATION OF THE KOTHARI MODEL TO ASSESS THE EXISTENCE OF EARNINGS MANAGEMENT IN ENTERPRISES IN THE CZECH REPUBLIC
  • Author: Strakova, Lenka ; Adamko, Peter
  • Subjects: Accounting ; Accounting policies ; Business ; Corporate profits ; Earnings management ; Financial statements ; Hypotheses ; Import restriction ; Management ; Profits ; Statistical analysis ; Studies
  • Is Part Of: Economic and Social Development: Book of Proceedings, 2020, p.820-828
  • Description: Accounting is one of the main areas of business focused on providing a true and truthful picture of the financial situation of enterprises not only in the Czech Republic but also in enterprises operating worldwide. Accounting provides important financial information through which it can influence the understanding of earnings management. Using earnings management techniques, managers can influence the amount of reported earnings and thereby manipulate it. Since earnings are an important indicator of the financial performance of a business, managers are trying to impose their amount so that, in the awareness of external entities, such as investors, the business shows a positive financial situation. One of the main reasons why many enterprises use earnings management to manipulate their earnings is to achieve a predetermined and positive value of earnings and, based on it, to present a positive financial position of the enterprises. This paper focuses on the assessment of the existence of earnings management in the Czech Republic in the period of 2015-2017 by applying the model of the author Kothari. The model is applied to a set of Czech enterprises using estimation of discretionary accrual, assessment of the existence of earnings management and determining the direction, degree, and scope of earnings management. The main aim of this paper is to find out whether earnings management occurs in companies in the Czech republic and whether Czech enterprises manipulate their earnings downwards or upwards. In our research, we realize statistical analysis in which we use the modeling method and comparison method.
  • Publisher: Varazdin: Varazdin Development and Entrepreneurship Agency (VADEA)
  • Language: English
  • Identifier: ISSN: 1849-6903
    EISSN: 1849-7535
  • Source: AUTh Library subscriptions: ProQuest Central
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