skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Explanatory Power of Earnings Management Models

SHS Web of Conferences, 2021, Vol.92, p.2041 [Peer Reviewed Journal]

2021. This work is licensed under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2261-2424 ;ISSN: 2416-5182 ;EISSN: 2261-2424 ;DOI: 10.1051/shsconf/20219202041

Full text available

Citations Cited by
  • Title:
    Explanatory Power of Earnings Management Models
  • Author: Metzker, Zdenko ; Siekelova, Anna
  • Kliestik, T.
  • Subjects: accruals ; earning management ; earnings ; Earnings management ; Economic conditions ; explanatory power
  • Is Part Of: SHS Web of Conferences, 2021, Vol.92, p.2041
  • Description: Research background: Authors deal with the current issue of Earnings Management (hereafter „EM“). It can be said that the emphasis on this issue is constantly growing, especially abroad. Under the condition of Slovak economy, earnings management practices are considered to be a currently developing issue. Based on the globalization, EM practices, models and techniques created abroad are also reaching European countries. Mainly after the recent economic fluctuations caused by financial crisis or COVID-19, the application of earnings management principles in companies with an effort to achieve a balanced profit can be assumed. Within studies or researches, there are many earnings management models. Most of them were created abroad. It means in different economic conditions. There is therefore a question of their use in the conditions of the Slovak economy. Particular importance is their explanatory power, which they achieve in different economic conditions than those in which they arose. Purpose of the article: The aim of the paper is to test the explanatory power of selected foreign models in the Slovak Republic. Methods: Statistical methods used in selected EM models (regression, Mann-Whitney nonparametric test); adjusted R square predicted sign of a variable, standard deviation significance level of model to verify the explanatory power of selected models. Findings & Value added: The added value of the contribution is in the testing of the explanatory power of selected foreign models in other economic conditions in which they were created.
  • Publisher: Les Ulis: EDP Sciences
  • Language: English
  • Identifier: ISSN: 2261-2424
    ISSN: 2416-5182
    EISSN: 2261-2424
    DOI: 10.1051/shsconf/20219202041
  • Source: EDP Open
    Coronavirus Research Database
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait