2020
DOI: 10.2478/orga-2020-0006
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Dependency Analysis Between Various Profit Measures and Corporate Total Assets for Visegrad Group’s Business Entities

Abstract: Background and Purpose: Models of identifying and predicting earnings management in companies by using accruals are in general based on the dependence between total assets of companies and various profit measures. In this paper, we focused on an initial dependency analysis between these business indicators in the Visegrad group’s business entities. We explore the mentioned relationships, verify, and quantify the strength of the dependencies between earnings levels of companies (in terms of economic evaluation … Show more

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Cited by 23 publications
(10 citation statements)
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References 34 publications
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“…According to Liberto, creative accounting is defined relatively differently, namely that "accounting processes are used that comply with the conditions set by laws and regulations, but differ from what they want to achieve. Creative accounting thus benefits from cracks in accounting standards to improve the organization's image" [28] Svabova, Valaskova, Durana and Kliestik state in their publications that in the V4 countries there are indicators that indicate the use of creative accounting in these countries [29]. Based on this and other publications, I decided to address this issue in this article and look in more detail at the sector A -Agriculture, forestry and fishing in the Slovak Republic.…”
mentioning
confidence: 99%
“…According to Liberto, creative accounting is defined relatively differently, namely that "accounting processes are used that comply with the conditions set by laws and regulations, but differ from what they want to achieve. Creative accounting thus benefits from cracks in accounting standards to improve the organization's image" [28] Svabova, Valaskova, Durana and Kliestik state in their publications that in the V4 countries there are indicators that indicate the use of creative accounting in these countries [29]. Based on this and other publications, I decided to address this issue in this article and look in more detail at the sector A -Agriculture, forestry and fishing in the Slovak Republic.…”
mentioning
confidence: 99%
“…So far, there have not been many attempts outside the multiple linear regression approaches to solve the non-linearity, which is the reason for the use of linear regression models to detect earnings management in selected countries. Analysing all 11,105 enterprises in the database it was proved that the modified Jones model proposes significant results estimating the D.A.s compared to other models (Svabova et al, 2020). The relevance of the models was assessed by the value of adjusted R squared, predicted sign of observed variables and their standard deviations, significance level of each model and its variables.…”
Section: Research Resultsmentioning
confidence: 99%
“…The authors state that corruption has a very strong effect on earnings management and that controlling the level of corruption in their countries can discourage managers of the companies from earnings management. Several studies dealing with the issue of earnings management and its detection have also been published by authors from Slovakia, such as [1][2][3][4][7][8][9][16][17][18][19][20].…”
Section: Literature Reviewmentioning
confidence: 99%