000071204 001__ 71204
000071204 005__ 20210212121619.0
000071204 0248_ $$2sideral$$a106759
000071204 037__ $$aART-2017-106759
000071204 041__ $$aeng
000071204 100__ $$0(orcid)0000-0003-1298-7183$$aCallao Gastón, Susana$$uUniversidad de Zaragoza
000071204 245__ $$aEarnings management in unlisted firms: cross-country and time difference analyses across four emerging Eastern European countries between 2003-2009
000071204 260__ $$c2017
000071204 5060_ $$aAccess copy available to the general public$$fUnrestricted
000071204 5203_ $$aWe 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 being practiced in emerging countries. The question arises as these countries increasingly have more importance in the European market, and till now have been barely explored. Specifically, we investigate whether companies from these emerging countries manage their earnings and whether they do it to increase or decrease the earnings figure. We also analyze whether the manipulation varies in time affected by different events, and cross-sectional analysis between the countries in the sample. Based on discretionary accruals during the period from 2003 to 2009, the results show that an average firm from emerging Eastern European countries manages earnings downwards. Results suggest that the manipulation varies over the years: a decrease in earnings management between 2003 and 2007, and increase in earnings manipulation between 2008 and 2009. We also confirm that there is a significant difference in earnings management between the emerging countries analyzed. Examining earnings management behaviour in new emerging economies may help to understand how managers cope with the pressure in highly competitive European markets. It opens new discussions and debates on the comparison of both European markets, and on the possible investigations of reasons of such manipulation.
000071204 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000071204 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000071204 700__ $$0(orcid)0000-0003-0334-192X$$aJarne Jarne, José Ignacio$$uUniversidad de Zaragoza
000071204 700__ $$0(orcid)0000-0002-2455-8012$$aWroblewski, David$$uUniversidad de Zaragoza
000071204 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000071204 773__ $$g4, 6 (2017), 690-709$$pInt. j. innov. res. educ. sci.$$tInternational journal of innovation and research in educational sciences$$x2349-5219
000071204 8564_ $$s1593716$$uhttps://zaguan.unizar.es/record/71204/files/texto_completo.pdf$$yVersión publicada
000071204 8564_ $$s147361$$uhttps://zaguan.unizar.es/record/71204/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000071204 909CO $$ooai:zaguan.unizar.es:71204$$particulos$$pdriver
000071204 951__ $$a2021-02-12-12:05:55
000071204 980__ $$aARTICLE