Open Access
SHS Web of Conf.
Volume 92, 2021
The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
Article Number 02058
Number of page(s) 7
Section Behavioral Economics and Decision-Making
Published online 13 January 2021
  1. Hepworth, R. S. (1953). Smoothing periodic income. The Accounting Review, 28(1), 32 – 39. [Google Scholar]
  2. Gordon, M. J. (1964). Security and investment: Theory and evidence. The Journal of Finance, 19(4), 607-618. [Google Scholar]
  3. Dopuch, N., Drake, D. F. (1966). The effect of alternative accounting rules for nonsubsidiary investments. Journal of Accounting Research, 4, 192-219. [CrossRef] [Google Scholar]
  4. Archibald, T. R. (1967). The return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research, 5, 164-180. [CrossRef] [Google Scholar]
  5. Beidleman, C. R. (1973). Income smoothing: The role of management. The Accounting Review, 48(4), 653-667. [Google Scholar]
  6. Copeland, R. (1968). Income smoothing. Journal of Accounting Research, 6, 101-116. [CrossRef] [Google Scholar]
  7. 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]
  8. 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]
  9. 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]
  10. McNichols, M. F. (2000). Research design issues in earnings management studies. Journal of Accounting and Public Studies, 19(4-5), 313-345. [CrossRef] [Google Scholar]
  11. Jones, M. J. (2011). Creative accounting, fraud and international accounting scandals. New Jersey: Wiley. [Google Scholar]
  12. 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]
  13. Kang, S. H., Sivaramakrishnan, K. (1995). Issues in testing earnings management and instrumental variable approach. Journal of Accounting Research, 33(2), 353-367. [CrossRef] [Google Scholar]
  14. Kasznik, R. (1999). On the association between voluntary disclosure and earnings management. Journal of Accounting Research, 37(1), 57-81. [CrossRef] [Google Scholar]
  15. Beneish, M. D. (2001). Earnings management: A perspective. Managerial Finance, 27(12), 3-17. [CrossRef] [Google Scholar]
  16. Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370. [CrossRef] [Google Scholar]
  17. Kliestik, T., Misankova, M., Valaskova, K., Svabova, L. (2018). Bankruptcy prevention: new effort to reflect on legal and social changes. Science and Engineering Ethics, 24(2), 791-803. [Google Scholar]
  18. 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]
  19. 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]
  20. Cugova, A., Cug, J., Lazaroiu, G. (2019). Descriptive analysis of company’s profit as a basis for earnings management. 33rd International-Business-Information-Management-Association (IBIMA) Conference (pp. 5629-5638). Granada, Spain. [Google Scholar]
  21. Vrbka, J., Nica, E., Podhorska I. (2019). The application of Kohonen networks for identification of leaders in the trade sector in Czechia. Equilibrium - Quarterly Journal of Economics and Economic Policy, 14(4), 739-761. [Google Scholar]
  22. 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]
  23. Hendström, A., Tounkara, S. (2011). A comparative study of models to reveal earnings management: Diploma Thesis. [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.