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...

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Bibliographic Details
Main Authors: Valaskova Katarina, Durana Pavol
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

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