Találati lista | Tudóstér

001-es BibID:	BIBFORM099494
035-os BibID:	(WoS)000744129400010 (Scopus)85123276476
Első szerző:	Valášková, Katarína
Cím:	Bonds Between Earnings Management and Corporate Financial Stability in the Context of the Competitive Ability of Enterprises / Katarina Valaskova, Ane-Mari Androniceanu, Katarina Zvarikova, Judit Oláh
Dátum:	2021
ISSN:	1804-171X 1804-1728
Megjegyzések:	The financial health of enterprises and their continued profitability and competitiveness in the market are influenced considerably by the level of earnings achieved. Enterprises are forced to report the best possible results to demonstrate financial strength and competitiveness and to provide a good accounting for investors and creditors. Thus, the main objective of the study is to investigate whether there is any mutual dependence between corporate financial stability and earnings management. To measure these categories, Altman's Z score was used to determine the financial health of enterprises, and the Beneish M-score and modified Jones model were applied to detect earnings manipulation. Using the chi-square test, the results revealed a statistically significant dependence between financial distress and earnings manipulation. Then, a multivariate statistical technique of correspondence analysis was applied to the categorical data to find categories of factors that are mutually correspondent. Based on a dataset of 11,105 enterprises operating in the Visegrad countries, the results found that enterprises that are threatened by bankruptcy or located in the gray zone tend to manipulate their earnings to maintain credibility, creditworthiness, and competitiveness. Because the financial health of an enterprise provides a potential incentive for earnings manipulation, state authorities, regulators, and policy-makers may benefit from the findings of the study.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	Journal of Competitiveness. - 13 : 4 (2021), p. 167-184. -
További szerzők:	Androniceanu, Ane-Mari Zvarikova, Katarina Oláh Judit (1973-) (agrárközgazdász, logisztika)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
Borító:
Saját polcon: