2023
DOI: 10.15678/znuek.2023.1000.0207
|View full text |Cite
|
Sign up to set email alerts
|

Trójwymiarowa analiza jakości informacji o wynikach finansowych netto przedsiębiorstw publicznych

Michał Comporek,
Iryna Shchyrba

Abstract: The paper aims to provide a diagnostic assessment of the net profits (losses) in international public companies listed in the WIG-CEE index from 2011-2020. Research Design & Methods:The quality of the reported earnings was illustrated by diversified coefficients of stability and smoothness of net profit (loss) and discretionary accruals, extracted by the Jones model based on the cash and balance sheet methods. Spearman's rank correlation coefficient was used to assess the relationship between the tested variab… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

0
0
0

Publication Types

Select...

Relationship

0
0

Authors

Journals

citations
Cited by 0 publications
references
References 18 publications
0
0
0
Order By: Relevance

No citations

Set email alert for when this publication receives citations?