EDP Sciences logo
Web of Conferences logo
Search
Menu
All issues Volume 92 (2021) SHS Web of Conf., 92 (2021) 02029 References
Open Access
Issue
SHS Web of Conf.
Volume 92, 2021
The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
Article Number 02029
Number of page(s) 7
Section Behavioral Economics and Decision-Making
DOI https://doi.org/10.1051/shsconf/20219202029
Published online 13 January 2021
  1. Mahjoub, I., Miloudi, A. (2015). Earnings management: A review of literature. Conference: Euro and the European Banking System: Evolutions and challenges. University of IASI. [Google Scholar]
  2. Healy, P.M., Wahlen, J.M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4). [Google Scholar]
  3. SEC. 1999. SEC Annual report 1999. https://www.sec.gov/pdf/annrep99/ar99full.pdf. [Google Scholar]
  4. Mulford, CH.W., Comiskeey, E.E. (2002). The financial numbers game: Detecting Creative Accounting Practices. New York: Willey. [Google Scholar]
  5. Kramarova, K., Valaskova, K. (2020). Application of chosen fraudulent detection technique in the slovak business environment. SHS Web of Conferences, 74, p. 1019. [Google Scholar]
  6. Ortega, W.R., Grant, G.H. (2003). Maynard manufacturing: An analysis of GAAP – based and operational earnings management techniques. Strategic Finance, 85(1), 50. [Google Scholar]
  7. Scott, W.R. (2003). Financial accounting theory. 3. edition. Toronto, Ontario: Prentice Hall. [Google Scholar]
  8. Mckee, T.E. (2005). Earnings management: An executive perspective. London: Thomson. [Google Scholar]
  9. Ronen, J., Yaari, V. (2008). Earnings management. Emerging insights in theory, practice and research. New York: Springer. [Google Scholar]
  10. Majercak, P., Cisko, S., Majercakova, E. (2013). The impact of theory of constraints on the management accounting. Proceedings of the 7th International Days of Statistics and Economics (pp. 894-904). 7. [Google Scholar]
  11. El Diri, M. (2018). Introduction to earnings management. Springer International Publishing AG. 113. [CrossRef] [Google Scholar]
  12. Dechow, P.M., Skinner, D.J. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons, 14(2), 235-250. [CrossRef] [Google Scholar]
  13. Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370. [CrossRef] [Google Scholar]
  14. Zang, A.Y. (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The Accounting Review, 87(2), 675-703. [CrossRef] [Google Scholar]
  15. Ferdawati, F. (2009). The effect of real earnings management on company value. Journal of Accounting & Management, 4(1), 59-74. [Google Scholar]
  16. Kramarova, K., Valaskova, K. (2015). Globalization and transfer pricing: brief analysis of the legislation in the Slovak republic. Proccedings of the 15th International Conference Globalization and Its Socio-Economic Consequences (pp. 353-361). Rajecke Teplice, Slovak Republic, 7. [Google Scholar]
  17. Kovacova, M., Kliestik, T., Valaskova, K., Durana, P., & Juhaszova, Z. (2019). Systematic review of variables applied in bankruptcy prediction models of Visegrad group countries. Oeconomia Copernicana, 10(4), 743-772. [CrossRef] [Google Scholar]
  18. Michalkova, L., Michalikova, K. F. (2020). Is the value of the new business tax shield lower? comparative study of international valuation methods. SHS Web of Conferences 74, p. 1022. [Google Scholar]
  19. Xiong, Y. (2006). Earnings management and its measurement: A theoretical perspectives. Journal of American Academy of Business, 9(1), 214-219. [Google Scholar]
  20. Monem, R. (2003). Earnings management in response to the introduction of Australian gold tax. Contemporary Accounting Research, 20(4), 747-774. [CrossRef] [Google Scholar]
  21. Watts, L.R., Zimmerman, J.L. (1986). Positive accounting theory. Pearson. [Google Scholar]
  22. Siregar, S.V., Utama, S. (2008). Type of earnings management and the effect of ownership structure, firm size, and corporate – governance practices: Evidence from Indonesia. The International Journal of Accounting, 43(1), 1-27. [CrossRef] [Google Scholar]
  23. Haw, I. et al. (2010). Market consequences of earnings management in response to security regulations in China. Contemporary Accounting Research, 22(1). [Google Scholar]
  24. Demerjian, P. et al. (2012). Managerial ability and earnings quality. Accounting Review. Sarasota: American Accounting Association. [Google Scholar]
  25. Mulford, CH.W., Comiskey, E.E. (2002). The financial numbers game: Detecting Creative Accounting Practices. New York: Willey. [Google Scholar]
  26. Bratu, Sofia (2019). Algorithmically constructed identities: networked digital technologies, dynamic behavioral big data collection, and automated decision-making. Contemporary Readings in Law and Social Justice, 11(2), 49–55. [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.