SHS Web of Conf.
Volume 92, 2021The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
|Number of page(s)||10|
|Section||Behavioral Economics and Decision-Making|
|Published online||13 January 2021|
- OECD (2020). OECD Economic Outlook, Interim Report September 2020. Paris: OECD Publishing. [Google Scholar]
- Euler Hermes (2020, July, 16). Calm before the storm: covid-19 and the business insolvency time bomb. Euler Hermes. Retrieved from: https://www.eulerhermes.com/content/dam/onemarketing/ehndbx/eulerhermes_com/en_gl/erd/publications/pdf/Final-2020_07_16_InsolvencyTimeBomb.pdf [Google Scholar]
- Kliestik, T., Valaskova, K., Nica, E., Kovacova, M., Lazaroiu, G. (2020). Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries. Oeconomia Copernicana, 11(2), 371-400. [CrossRef] [Google Scholar]
- Dichev, I.D., Graham, J.R., Harvey, C., Shiva, R. (2013). Earnings quality: Evidence from the field. Journal of Accounting and Economics, 56(2), 1-33. [CrossRef] [Google Scholar]
- Lo, K. (2008). Earnings management and earnings quality. Journal of Accounting and Economics, 45(2-3), 350-357. [CrossRef] [Google Scholar]
- Dechow, P., Ge, W., Schrand, C. (2010). Understanding earnings quality: a review of proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2-3), 344-401. [CrossRef] [Google Scholar]
- Callao, S., Jarne, J.I., Wroblewski, D. (2017). Detecting earnings management investigation on different models measuring earnings management for emerging eastern European countries. International journal of research – Granthaalayah, 5(11), 222-259. [CrossRef] [Google Scholar]
- Owens, E.L., Wu, J.S., Zimmerman, J. (2017). Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals. The Accounting Review, 92(2), 183-219. [CrossRef] [Google Scholar]
- Ecker, F., Francis, J., Olsson, P., Schipper, K. (2013). Estimation sample selection for discretionary accruals models. Journal of Accounting and Economics, 56(2-3), 190-211. [CrossRef] [Google Scholar]
- Durana, P., Valaskova, K., Chlebikova, D., Krastev, V., Atanasova, I. (2020). Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries. Risks, 8(2), 1-21. [CrossRef] [Google Scholar]
- Hastuti, T.D., Ghozali, I., Yuyetta, E.N.A. (2017). The effect of company life cycles on the accruals earnings management with internal control system as moderating variable. Polish journal of management studies, 15(1), 66-75. [CrossRef] [Google Scholar]
- Chen, T. (2016). Internal control, life cycle and earnings quality. Open Journal of Business and management, 4, 301-311. [CrossRef] [Google Scholar]
- Hribar, P., Yehuda, N. (2015). The Mispricing of Cash Flows and Accruals at Different Life-Cycle Stages. Contemporary Accounting Research, 32(3), 1053-1072. [CrossRef] [Google Scholar]
- Dickinson, V. (2011). Cash Flow Patterns as a Proxy for Firm Life Cycle. The Accounting Review, 86(6), 1969-1994. [CrossRef] [Google Scholar]
- Damodaran, A. (2018). The corporate life cycle: growing up is hard to do! People.Stern. Retrieved from: http://people.stern.nyu.edu/adamodar/pdfiles/country/corporatelifecycleLongX.pdf [Google Scholar]
- Jovanovic, B. (1982). Selection and the Evolution of Industry. Econometrica, 50(3), 649-670. [CrossRef] [Google Scholar]
- Jensen R., Thursby, M. (1986). A strategic approach to the product life cycle. Journal of International Economics, 21(3-4), 269-284. [CrossRef] [Google Scholar]
- Liu, M. (2007, September 11). Accruals and Managerial Operating Decisions Over the Firm Life cycle. SSRN. Retrieved from: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1013536 [Google Scholar]
- Valaskova, K., Gavurova, B., Durana, P., Kovacova, M. (2020). Alter Ego Only Four Times? The Case Study of Business Profits in the Visegrad Group. E&M Economics and Management, 23(3), 101–119. [Google Scholar]
- Siekelova, A., Podhorska, I. (2020). Earnings Indicators under the Condition of Globalization. 19th International Scientific Conference Globalization And Its Socio-Economic Consequences 2019 - Sustainability In The Global-Knowledge Economy. (Article Number 01031). Rajecke Teplice: SHS Web of Conferences. [Google Scholar]
- Zamrudah, R., Salman, K.R. (2013). Earnings management prediction (a study of company’s life cycle). The Indonesian Accounting Review, 3(2), 107-120. [CrossRef] [Google Scholar]
- Dickinson, V., Kassa, H., Schaberl, P.D. (2018). What information matters to investors at different stages of a frim’s life cycle? Advances in Accounting, 42, 22-33. [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.