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Earnings Management in Unlisted Firms: Cross-country and Time Difference Analyses Across four Emerging Eastern European Countries Between 2003-2009

Select Volume / Issue:

• Volume 4,Issue 6,Nov.,2017

Year:

2017

Type of Publication:

Article

Keywords:

Discretionary Accruals, Earnings Management, Eastern European Countries, Emerging Countries

Authors:

• Callao, Susana
• Jarne, José I.
• Wróblewski, David

Journal:

IJIRES

Volume:

4

Number:

6

Pages:

690-709

Month:

November

ISSN:

2349-5219

BibTex:

@article{1146, author = "Susana Callao and Jos{\'e} I. Jarne and David Wr{\'o}blewski", abstract = "We investigate earnings management in unlisted firms across four emerging Eastern European countries: Poland, Hungary, Slovakia and the Czech Republic between 2003-2009. We are interested in determining whether earnings management is...", issn = "23495219", journal = "IJIRES", keywords = "Discretionary Accruals, Earnings Management, Eastern European Countries, Emerging Countries", month = "November", note = "This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. CC BY-NC-SA 4.0 Creative Commons License: https://creativecommons.org/licenses/by-nc-sa/4.0/", number = "6", pages = "690-709", title = "{E}arnings {M}anagement in {U}nlisted {F}irms: {C}ross-country and {T}ime {D}ifference {A}nalyses {A}cross four {E}merging {E}astern {E}uropean {C}ountries {B}etween 2003-2009", volume = "4", year = "2017", }

Note:

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. CC BY-NC-SA 4.0 Creative Commons License: https://creativecommons.org/licenses/by-nc-sa/4.0/

Abstract:

We investigate earnings management in unlisted firms across four emerging Eastern European countries: Poland, Hungary, Slovakia and the Czech Republic between 2003-2009. We are interested in determining whether earnings management is...

Full text: IJIRES_1146_FINAL.pdf Online version [Bibtex]