EDP Sciences logo
Web of Conferences logo
Search
Menu
All issues Volume 92 (2021) SHS Web of Conf., 92 (2021) 02041 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 02041
Number of page(s) 8
Section Behavioral Economics and Decision-Making
DOI https://doi.org/10.1051/shsconf/20219202041
Published online 13 January 2021
  1. Copeland, R. (1968). Income Smoothing. Journal of Accounting Research. 6, 101-116. [CrossRef] [Google Scholar]
  2. Callao, S. (2014). Debates and studies on earnings management: A geographical perspective. Zeszyty Teoretyczne Rachunkowości, 131(75), 145-169. [CrossRef] [Google Scholar]
  3. Svabova, L., Michalkova, L. (2020). The impact of Data structure on classification ability of financial failure prediction model. 19th International Scientific Conference Globalization and Its Socio-Economic Consequences - Sustainability in the Global-Knowledge Economy. Rajecke Teplice, Slovakia. [Google Scholar]
  4. Misankova, M., Spuchlakova, E., Frajtova-Michalikova, K. (2015). Determination of default probability by loss given default. Procedia Economics and Finance. 26, 411-417. [CrossRef] [Google Scholar]
  5. Dechow, P. M., Sloan, R. G. (1991). Executive incentives and the horizon problem: An empirical investigation. Journal of Accounting and Economics. 14(1), 51-89. [CrossRef] [Google Scholar]
  6. Kang, S. H., Sivaramakrishnan, K. (1995). Issues in testing earnings management and instrumental variable approach. Jornal of Accounting Research. 33(2), 353-367. [CrossRef] [Google Scholar]
  7. Kasznik, R. (1999). On the Association between Voluntary Disclosure and Earnings Management. Journal of Accounting Research. 37(1), 57-81. [CrossRef] [Google Scholar]
  8. Valaskova, K., Kliestik, T., Kovacova, M. (2019). Assessment of selected models of earnings management in economic conditions of Slovakia. Proceedings of the 33rd International-Business-Information-Management-Association (pp. 3922-3931). Granada, Spain. [Google Scholar]
  9. Whittle, T., Gregova, E., Podhorska, I., Rowland, Z. (2019). Smart manufacturing technologies: Data-driven algorithms in production planning, sustainable value Creation, and operational performance improvement. Economics, Management, and Financial Markets. 14(2), 52-57. [CrossRef] [Google Scholar]
  10. Mahjoub, I., Miloudi, A. (2015). Earnings management: A review of literature. Euro and the European Banking System: Evolutions and Challenges (pp. 691-703). Alexandru Ioan Cuza University of Iaşi, Romania. [Google Scholar]
  11. Ronen, J., Yaari, V. (2008). Earnings management. Emerging insights in theory, practice and research. New York: Springer. [Google Scholar]
  12. Smith, E. D. (1976). The effect of the separation of ownership from control on accounting policy decisions. The Accounting Review. 51(4), 707-723. [Google Scholar]
  13. DeAngelo, L. E. (1986). Accounting numbers as market valuation substituted: a study of management buyouts of public stockholders. The Accounting Review. 61(3), 400-420. [Google Scholar]
  14. Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics. 42(3), 335-370. [CrossRef] [Google Scholar]
  15. Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics. 7(1-3), 85-107. [CrossRef] [Google Scholar]
  16. Mard, Y. (2003). Performance comptable et gestion des résultats. 24ÈME CONGRES DE L’AFC - Identification et maîtrise des risques: enjeux pour l’audit, la comptabilité et le contrôle de gestion. Université Jean Moulin, Lyon. [Google Scholar]
  17. Hepworth, R. S. (1953). Smoothing Periodic Income. The Accounting Review. 28(1), 32-39. [Google Scholar]
  18. Gordon, M. J. (1964). Security and investment: Theory and evidence. The Journal of Finance. 19(4), 607-618. [Google Scholar]
  19. Podhorska, I., Valaskova, K., Stehel, V., Kliestik, T. (2019). Possibility of Company Goodwill Valuation: Verification in Slovak and Czech Republic. Management & Marketing-Challenges for the Knowledge Society. 14(3), 338-356. [CrossRef] [Google Scholar]
  20. Hudakova, M., Masar, M., Luskova, M., Patak M.R. (2018). The dependence of perceived business risks on the size of SMEs. Journal of Competitiveness. 10(4), 54-69. [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.