EDP Sciences logo
Web of Conferences logo
Search
Menu
All issues Volume 92 (2021) SHS Web of Conf., 92 (2021) 02064 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 02064
Number of page(s) 10
Section Behavioral Economics and Decision-Making
DOI https://doi.org/10.1051/shsconf/20219202064
Published online 13 January 2021
  1. Majercak, P., Kliestik, T., Masarova, G., Buc, D, Majercakova, E. (2013). System Approach of Logistic Costs Optimization Solution in Supply Chain. Nase More, 60(5-6), 95-98. [Google Scholar]
  2. Makka, K., Kampova, K., Boros, M. (2019). Workplace training in the fuels distribution company. In L. Goméz Chova, A. Lopez Martine & I. Candel Torres (Eds), 13th International Technology, Education and Development Conference (INTED2019) (pp. 3990-3995. Valencia: IATED Academy. [Google Scholar]
  3. McKee, T.E. (2005). Earnings management: An Executive Perspective. Boston: Cengage Learning. [Google Scholar]
  4. Schipper, K. (1989). Commentar on Earnings Management. Accounting Horizons, 3, 91-102. [Google Scholar]
  5. Healy, P.M. (1985). The efect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7, 85-107. [CrossRef] [Google Scholar]
  6. Healy, P. M., Wahlen, J.M. (1999). A Review of the Earnings Management Literature and its Implications for Standard Setting. Accounting Horizons, 13, 365-383. [CrossRef] [Google Scholar]
  7. Beneish, M.D., Lee, M.C., Nichols, C. (2013). Earnings Manipulation and Expected Returns. Financial Analysts Journal, 69(2), 57-82. [CrossRef] [Google Scholar]
  8. Svabova, L., Kramarova, K., Chutka, J., Strakova, L. (2020). Detecting earnings manipulation and fraudulent financial reporting in Slovakia. Oeconomia Copernicana, 11(3), 485-508. [CrossRef] [Google Scholar]
  9. Ayu, M., Gamayuni, R.R., Urbański, M. (2020). The impact of environmental and social costs disclosure on financial performance mediating by earning management. Polish Journal of Management Studies, 21(1), 74-86. [CrossRef] [Google Scholar]
  10. Siekelova, A., Androniceanu, A., Durana P., Frajtova Michalikova, K. (2020). Earnings management (EM), initiatives and company size: An empirical study. Acta Polytechnica Hungarica, 17(9), 41-56. [CrossRef] [Google Scholar]
  11. Franceschetti, B.M., Koschtial, C. (2013). Do bankrupt companies manipulate earnings more than the nonbankrupt ones? Journal of Finance and Accountancy, 12, 1-22. [Google Scholar]
  12. Kaur, R., Khanna, A. (2014). Detecting Earnings Management in India: A sector-wise study. European Journal of Bussiness and Management, 6(11), 11-19. [Google Scholar]
  13. Anh, H.N., Linh, H.N. (2016). Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies. NU Journal of Science: Economics and Business, 32(2), 14-23. [Google Scholar]
  14. Rahmat, M.M. (2016). Detecting Financial Statement Frauds in Malaysia: Comparing the Abilities of Beneish and Dechow Models. Asian Journal of Accountning and Governance, 7, 7-57. [Google Scholar]
  15. Talab, R.H., Hakeem, H.F., Sallama, A.I.(2017). Role of Beneish M-score Model in Detecting of Earnings Management Practices : Empirical study in listed banks of Iraqi Stock Exchange. International Journal of Applied Business and Economic Research, 15(23), 203-287. [Google Scholar]
  16. Ramirez-Orellana, A., Martinez-Romero, M., Marino-Garrido, T. (2016). Measuring fraud and earnings management by a case of study: Evidence from and international family business. European Journal of Family Business, 7(1-2), 41-53. [CrossRef] [Google Scholar]
  17. Beneish, M. (1999). The detection of earnings management. Idiana: Indiana University. [Google Scholar]
  18. Tuffnell, C., Kral, P., Durana, P., Krulicky, T. (2019). Industry 4.0-based Manufacturing Systems: Smart Production, Sustainable Supply Chain Networks, and Real-Time Process Monitoring. Journal of Self-Governance and Management Economics, 7(2), 7-12. [Google Scholar]
  19. Khuong, N.V., Liem, N.T., Minh, M.T.H. 2020. Earnings management and cash holdings: Evidence from energy firms in Vietnam. Journal of International Studies, 13(1), 247-261. [Google Scholar]
  20. Lev, B., Thiagarajan, S.R. (1993). Fundamental Information Analysis. Journal of Accounting Research, 31(2), 190-215. [CrossRef] [Google Scholar]
  21. Kampova, K., Makka, K., Zvarikova, K. (2020). Cost benefit analysis within organization security management. In T. Kliestik (Ed.). 19th International Scientific Conference Globalization and Its Socio-Economic Consequences 2019 – Sustainability in the Global-Knowledge Economy (Art. No. 01010). France: EDP Sciences. [Google Scholar]
  22. Kampova, K., Makka, K., Zvakova, Z., Pellowski, W. (2018). In F. Jakab (Ed.), 16th International Conference on Emerging Elearning Technologies and Appplications (pp. 261-266). USA: IEEE. [Google Scholar]
  23. Majercak, P., Cisko, S., Majercakova, E. (2013). The impact of theory of constraints on the management accounting. In T. Loster & T. Pavelka (Eds.). 7th International Days of Statistics (pp. 894-904). Slany: Melandrium. [Google Scholar]
  24. Majercak, P., Majercakova, E., Nedeliakova, E. (2014). Management of Optimization in Logistics Leads to Savings in Transport Costs. In R. Kersys (Ed.). 18th International Conference on Transport Means (pp. 364-367). Kaunas: University of Technology. [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.