Jones' Model and Its Modifications in the Conditions of the Slovak Republic
One of the key tasks of financial accounting from its beginnings to the present day is to determine the performance of the company. The financial statements should provide users with a true and fair view of the financial position and financial performance of the entity during the period. At present,...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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EDP Sciences
2021-01-01
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| Series: | SHS Web of Conferences |
| Subjects: | |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2021/02/shsconf_ies2020_01007.pdf |
| _version_ | 1819050965950529536 |
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| author | Strakova Lenka Svabova Lucia |
| author_facet | Strakova Lenka Svabova Lucia |
| author_sort | Strakova Lenka |
| collection | DOAJ |
| description | One of the key tasks of financial accounting from its beginnings to the present day is to determine the performance of the company. The financial statements should provide users with a true and fair view of the financial position and financial performance of the entity during the period. At present, profit represents the most frequently accepted measure of a company’s financial performance. An important prerequisite for profit as a reliable measure of performance is its quality, which can be influenced by various factors or techniques resulting from earnings management. This paper aims to compare the detection capability of the Jones model and its modifications for assessing the occurrence of earnings management in the conditions of the Slovak Republic. We use the regression analysis and comparison method, based on which we compare the detection capability of the Jones model and its modifications for assessing the occurrence of earnings management in the conditions of the Slovak Republic. The contribution of the paper lies in the observation of the Jones model and its modifications to determine a suitable model for assessing the existence of earnings management in companies in Slovakia, which will be the subject of future research. |
| first_indexed | 2024-12-21T11:56:26Z |
| format | Article |
| id | doaj.art-80d970d4cb1c4464936c90cf16349271 |
| institution | Directory Open Access Journal |
| issn | 2261-2424 |
| language | English |
| last_indexed | 2024-12-21T11:56:26Z |
| publishDate | 2021-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj.art-80d970d4cb1c4464936c90cf163492712022-12-21T19:04:55ZengEDP SciencesSHS Web of Conferences2261-24242021-01-01910100710.1051/shsconf/20219101007shsconf_ies2020_01007Jones' Model and Its Modifications in the Conditions of the Slovak RepublicStrakova Lenka0Svabova Lucia1The University of Zilina, Faculty of Operation and Economics of Transport and Communications, Department of EconomicsThe University of Zilina, Faculty of Operation and Economics of Transport and Communications, Department of EconomicsOne of the key tasks of financial accounting from its beginnings to the present day is to determine the performance of the company. The financial statements should provide users with a true and fair view of the financial position and financial performance of the entity during the period. At present, profit represents the most frequently accepted measure of a company’s financial performance. An important prerequisite for profit as a reliable measure of performance is its quality, which can be influenced by various factors or techniques resulting from earnings management. This paper aims to compare the detection capability of the Jones model and its modifications for assessing the occurrence of earnings management in the conditions of the Slovak Republic. We use the regression analysis and comparison method, based on which we compare the detection capability of the Jones model and its modifications for assessing the occurrence of earnings management in the conditions of the Slovak Republic. The contribution of the paper lies in the observation of the Jones model and its modifications to determine a suitable model for assessing the existence of earnings management in companies in Slovakia, which will be the subject of future research.https://www.shs-conferences.org/articles/shsconf/pdf/2021/02/shsconf_ies2020_01007.pdfearnings relevanceearnings managementjones modelmodifications of the jones model |
| spellingShingle | Strakova Lenka Svabova Lucia Jones' Model and Its Modifications in the Conditions of the Slovak Republic SHS Web of Conferences earnings relevance earnings management jones model modifications of the jones model |
| title | Jones' Model and Its Modifications in the Conditions of the Slovak Republic |
| title_full | Jones' Model and Its Modifications in the Conditions of the Slovak Republic |
| title_fullStr | Jones' Model and Its Modifications in the Conditions of the Slovak Republic |
| title_full_unstemmed | Jones' Model and Its Modifications in the Conditions of the Slovak Republic |
| title_short | Jones' Model and Its Modifications in the Conditions of the Slovak Republic |
| title_sort | jones model and its modifications in the conditions of the slovak republic |
| topic | earnings relevance earnings management jones model modifications of the jones model |
| url | https://www.shs-conferences.org/articles/shsconf/pdf/2021/02/shsconf_ies2020_01007.pdf |
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