Factors determining earnings management to avoid losses in Polish public companies
The aim of the paper is to verify the hypothesis that earnings management to avoid losses is deter-mined by economic situation. The sample consisted of 2229 observations taken from consolidated financial statements of Polish listed companies for the period 1997–2010. The distribution of yearly value...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Rada Naukowa SKwP
2012-04-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0003.3847 |
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