Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries
Research background: Enterprises manage earnings in an effort to balance their profit fluctuations to provide increasingly consistent earnings in every reporting period. Earnings management is legal and very effective method of accounting techniques and may be used to obtain specific objectives of t...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Economic Research
2020-06-01
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| Series: | Oeconomia Copernicana |
| Subjects: | |
| Online Access: | http://economic-research.pl/Journals/index.php/oc/article/view/1783 |