Artikel
Earnings Management in Polish Companies
This paper presents results of the investigation of a phenomenon known as "earnings management'' (EM) among the companies listed on the Polish stock market. The distribution of earnings per share (EPS) for the stocks around the threshold value of "zero" and the threshold of "recent performance" was analyzed in the period of years 1997-2010. Moreover, the changes of earnings for the stocks, which are suspected to manipulate their earnings, were also investigated. The results, which indicate asymmetric distribution of earnings around the zero threshold along with the relative deterioration of earnings in the year following the period when the companies were suspected to conduct earnings management practices, provide evidence that this phenomenon exists among Polish stock market companies.
- Alternative title
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Zarządzanie zyskiem w polskich spółkach giełdowych
- Language
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Englisch
- Bibliographic citation
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Journal: Comparative Economic Research. Central and Eastern Europe ; ISSN: 2082-6737 ; Volume: 14 ; Year: 2011 ; Issue: 3 ; Pages: 137-150 ; Łódź: Łódź University Press
- Classification
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Wirtschaft
- Event
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Geistige Schöpfung
- (who)
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Brzeszczyński, Janusz
Gajda, Jerzy
Schabek, Tomasz
- Event
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Veröffentlichung
- (who)
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Łódź University Press
- (where)
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Łódź
- (when)
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2011
- DOI
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doi:10.2478/v10103-011-0023-1
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Brzeszczyński, Janusz
- Gajda, Jerzy
- Schabek, Tomasz
- Łódź University Press
Time of origin
- 2011
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