Earnings management initiatives and selected characteristics of an entity: a case study of the Visegrad Four

This paper responds to the current issue of Earnings Management (hereafter EM) initiatives in the Visegrad Four. The aim is to identify EM practices and determine a statistically significant relationship between EM practices and firm size, country, or business sector. The paper contains a literature...

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Bibliographic Details
Main Authors: Anna Siekelova, Katarina Valaskova, Veronika Machova
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2020-08-01
Series:Problems and Perspectives in Management
Subjects:
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/13863/PPM_2020_03_Siekelova.pdf