Open Access
SHS Web Conf.
Volume 91, 2021
Innovative Economic Symposium 2020 – Stable Development in Unstable World (IES2020)
Article Number 01007
Number of page(s) 13
Section Stable Development in Unstable World
Published online 14 January 2021
  1. A. Novak Sedlackova, D. Svecova, A. Tomova, Slovak Airports as Profit/Loss Making Entities: Consequence for Transport Policies. Journal of Tourism and Services, 10(19), 153-163 (2019). [CrossRef] [Google Scholar]
  2. D. Burgstahler, I. Dichev, Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99-126 (1997). [CrossRef] [Google Scholar]
  3. D.C. Jeter, L. Shivakumar, Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management. Accounting and Business Research, 29(4), 299-319 (1999). [CrossRef] [Google Scholar]
  4. F. Degeorge, J. Patel, R. Zeckhauser, Earnings Management to Exceed Thresholds. Journal of Business, 72(1), 1-33 (1999). [CrossRef] [Google Scholar]
  5. H. Hoglund, Detecting earnings management with neutral networks. Expert Systems with Applications, 39(10), 9564-9570 (2012). [CrossRef] [Google Scholar]
  6. J. Ronen, V. Yaari, Earnings Management. Emerging Insights in Theory, Practice and Research. New York: Springer (2008). [Google Scholar]
  7. J.C. Hollowell, K. Boris, J. Vrbka, E. Kovalova, Cognitive Decision-Making Algorithms for Sustainable Manufacturing Processes in Industry 4.0: Networked, Smart, and Responsive Devices. Economics, Management, and Financial Markets, 14(4), 9-15 (2019). [Google Scholar]
  8. J.J. Jones, Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228 (1991). [CrossRef] [Google Scholar]
  9. K.G. Key, Political cost incentives for earnings management in the cable television industry. Journal of Accounting and Economics, 23(3), 309-337 (1997). [CrossRef] [Google Scholar]
  10. K. Valaskova, T. Kliestik, M. Kovacova, Management of financial risks in Slovak enterprises using regression analysis. Oeconomia Copernicana, 9(1), 105-121 (2018). [CrossRef] [Google Scholar]
  11. K. Valaskova, T. Kliestik, M. Kovacova, Assessment of selected models of earnings management in economic conditions of Slovakia. Proceedings of the 33rd International-Business-Information-Management-Association, pp. 3922-3931 (2019). [Google Scholar]
  12. M. Kovacova, T. Kliestik, K. Valaskova, P. Durana, Z. Juhaszova, Systematic review of variables applied in bankruptcy prediction models of Visegrad group countries. Oeconomia Copernicana, 10(4), 743-772 (2019). [CrossRef] [Google Scholar]
  13. M.R. Sankar, K.R. Subramanyam, Reporting Discretion and Private Information Communication through Earnings. Journal of Accounting Research, 39(2), 365-386 (2001). [CrossRef] [Google Scholar]
  14. M.T.H. Khanh, P.A. Thu, The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms. Economics and Sociology, 12(4), 299-333 (2019). [CrossRef] [Google Scholar]
  15. P. Durana, A. Zauskova, L. Vagner, S. Zadnanova, Earnings drivers of Slovak manufacturers: Efficiency assessment of innovation management. Applied Sciences, 10(12), 4251 (2020). [CrossRef] [Google Scholar]
  16. P. Durana, K. Valaskova, D. Chlebikova, V. Krastev, I. Atanasova, Heads and tails of earnings management: quantitative analysis in emerging countries. Risks, 8(2), 57 (2020). [CrossRef] [Google Scholar]
  17. P. Dechow, R. Sloan, A.P. Sweeney, Detecting earnings management. The Accounting Review, 70(2), 193-225 (1995). [Google Scholar]
  18. P.M. Dechow, S.A. Richardson, I.A. Tuna, Why are earnings kinky? An examination of the earnings management explanation. Review of Accounting Studies, 8(6-9), 355-384 (2003). [CrossRef] [Google Scholar]
  19. Q.L. Huynh, Reputation to the vicious circle of earnings quality and financial performance. Economics and Sociology, 12(2), 361-375 (2019). [CrossRef] [Google Scholar]
  20. R. Kasznik, On the Association between Voluntary Disclosure and Earnings Management. Journal of Accounting Research, 37(1), 57-81 (1999). [CrossRef] [Google Scholar]
  21. S.H. Teoh, I. Welch, T.J. Wong, Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics, 50(1), 63-99 (1998). [CrossRef] [Google Scholar]
  22. S.P. Kothari, A.L. Leone, CH.E. Wasley, Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197 (2005). [CrossRef] [Google Scholar]
  23. T. Kliestik, K. Valaskova, E. Nica, M. Kovacova, G. Lazaroiu, Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries. Oeconomia Copernicana, 11(2), 371-400 (2020). [CrossRef] [Google Scholar]
  24. T. Sosnowski, Earnings management in the private equity divestment process on Warsaw Stock Exchange. Equilibrium. Quarterly Journal of Economics and Economic Policy, 13(4), 689-705 (2018). [Google Scholar]
  25. T.C. Hoang, D.M. Joseph, The effect of new corporate accounting regime on earnings management: evidence from Vietnam. Journal of International Studies, 12(1), 93-104 (2019). [CrossRef] [Google Scholar]
  26. T.E. McKee, Earnings Management: An Executive Perspective, Indiana: Thomson (2005). [Google Scholar]
  27. V.L. Bernard, D.J. Skinner, What motivates managers' choice of discretionary accruals?. Journal of Accounting and Economics, 22(1), 313-325 (1996). [CrossRef] [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.