Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries

Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries

Earnings management is a globally used tool for long-term profitable enterprises and for the apparatus of reduction of bankruptcy risk in developed countries. This phenomenon belongs to the integral and fundamental part of their business finance. However, this has still been lax in emerging countrie...

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Bibliographic Details
Main Authors: Pavol Durana, Katarina Valaskova, Darina Chlebikova, Vladislav Krastev, Irina Atanasova
Format: Article
Language:English
Published: MDPI AG 2020-06-01
Series:Risks
Subjects:
business finance
earnings management
EBIT
financial modelling
homogeneity
stationarity
Online Access:https://www.mdpi.com/2227-9091/8/2/57

Internet

https://www.mdpi.com/2227-9091/8/2/57

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