Open Access
SHS Web Conf.
Volume 129, 2021
The 21st International Scientific Conference Globalization and its Socio-Economic Consequences 2021
Article Number 03015
Number of page(s) 7
Section Financial Management and Financial Markets
Published online 16 December 2021
  1. Beneish, M. D. (2019). The Detection of Earnings Manipulation. Financial Analysts Journal, 55(5), 24–36. [Google Scholar]
  2. Clark, A., Zhuravleva, N. A., Siekelova, A, & Frajtova Michalikova, K. (2020). Industrial Artificial Intelligence, Business Process Optimization, and Big Data-driven Decision-Making Processes in Cyber-Physical System-based Smart Factories. Journal of Self-Governance and Management Economics, 8(2), 28–34. [CrossRef] [Google Scholar]
  3. Connolly-Barker, M., Gregova, E., Dengov, V. V., & Podhorska, I. (2020). Internet of Things Sensing Networks, Deep Learning-enabled Smart Process Planning, and Big Data-driven Innovation in Cyber-Physical System-based Manufacturing. Economics, Management, and Financial Markets, 15(2), 23–29. [Google Scholar]
  4. Datta, S., Iskandar-Datta, M., & Sharma, V. (2011). Product market pricing power, industry concentration and analysts’ earnings forecasts. Journal of Banking & Finance, 35(6), 1352–1366. [CrossRef] [Google Scholar]
  5. Durana, P., Michalkova, L., Privara, A., Marousek, J., & Tumpach, M. (2021). Does the life cycle affect earnings management and bankruptcy? Oeconomia Copernicana, 12(2), 425–461. [CrossRef] [Google Scholar]
  6. Healy, P. M., & Wahlen, J. M. (1999). A Review of the Earnings Management Literature and its Implications for Standard Setting. American Accounting Association, 365–383. [Google Scholar]
  7. Hepworth, S R. (1953). Smoothing periodic income. The Accounting review, 28(1), 32. [Google Scholar]
  8. Kliestik, T., Valaskova, K., Lazaroiu, G., Kovacova, M., & Vrbka, J. (2020). Remaining Financially Healthy and Competitive: The Role of Financial Predictors. Journal of Competitiveness, 12(1), 74. [CrossRef] [Google Scholar]
  9. 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]
  10. Management mania. (2015, June 30). Us Gaap. [Google Scholar]
  11. Management mania (2016, May 25). IAS-IFRS. [Google Scholar]
  12. Popescu, K. C., & Olah, J. (2020). Use of the Bland-Altman plot for graphical demonstration of results in the sharing economy, Ekonomicko-manazerske spektrum, 14(2), 90–99. [CrossRef] [Google Scholar]
  13. Savova, K. (2021). Variable application of accounting standards – current aspects, Ekonomicko-manazerske spektrum, 15(1), 111–122. [CrossRef] [Google Scholar]
  14. Sedlak, M. (1997). Manažment, Bratislava: Elita. [Google Scholar]
  15. Siekelova, A., Belas, J., Podhorska, I., Durana, P. (2021). Accrual-Based Earnings Management: A Case Study in V4 Focusing on Mining And Quarrying Sector. Acta Montanastica, Slovaca, 26(1), 70–83. [Google Scholar]
  16. Strakova, L., & Michalkova, L. (2020). Verification of Earnings Management in Slovak Enterprises using Teoh, Welch and Wong model. Hradec Economic Days, 733–739. [CrossRef] [Google Scholar]
  17. Tuovila, A. (2020, October 18). Earnings management. Investopedia [Google Scholar]
  18. Vagner, L., Valaskova, K., Durana, P., & Lazaroiu, G. (2021). Earnings management: A bibliometric analysis. Economics and Sociology, 14(1), 249-262. [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.