Global context of disparities in earnings management among enterprises: Evidence from Slovakia
Earnings management is the use of accounting techniques to produce financial reports that present an overly positive view of corporate business activities and financial position. In the context of globalization and internationalisation, the phenomenon of earnings management and legal earnings shifti...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2020-01-01
|
| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2020/02/shsconf_glob2020_01034.pdf |