金融危机的爆发和加入欧盟对盈余管理有影响吗?来自新兴东欧国家的证据

IF 0.5 4区 管理学 Q4 MANAGEMENT
Susana Callao, J. Jarne, D. Wroblewski
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引用次数: 4

摘要

本文以欧洲发展中国家的盈余管理为研究对象。我们调查了欧盟成员国身份和最近的全球金融危机是否影响了东欧国家管理者参与盈余管理的决策。通过分析2002年至2009年期间来自四个发展中东欧国家(捷克共和国、波兰、匈牙利和斯洛伐克)的4,627家公司的样本,我们的研究结果表明,在这些国家加入欧盟之前的一段时间里,盈余管理有所减少。此外,我们发现,在金融危机爆发后,盈余管理有所增加。这些结果有助于会计文献中关于盈余管理变化与影响公司的环境因素变化相关的争论。这些结果对标准制定者和监管者有几点启示;特别是,公司的激励受到其母国的一般条件和环境的强烈影响。此外,该研究还探索了东欧国家尚未开发的发展中市场。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Do the burst of financial crisis and European Union membership impact Earnings Management. Evidence from emerging Eastern European countries
The paper studies earnings management in developing European countries. We investigated if membership in the European Union and the recent global financial crisis affected the decisions of managers in Eastern European countries to engage in earnings management. By analyzing a sample of 4,627 firms from four developing Eastern European countries (the Czech Republic, Poland, Hungary, and Slovakia) over the period of 2002-2009, our findings suggest there was a decrease in earnings management over the period leading up to the accession of these countries to the European Union. Additionally, we found that there was an increase in earnings management after the burst of the financial crisis. The results contribute to the debate in the accounting literature regarding the variations in earnings management related to the changes in environmental factors influencing companies. These results have several implications for standard setters and regulators; in particular, companies’ incentives are strongly influenced by the general conditions and circumstance of their home countries. Additionally, the study explores the still unexplored developing markets of Eastern European countries.
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来源期刊
CiteScore
1.20
自引率
14.30%
发文量
21
期刊介绍: The Journal of East European Management Studies (JEEMS) aims to promote dialogue and cooperation among scholars from all countries who seek to examine, explore and explain the behaviour and practices of management within the transforming societies of Central and Eastern Europe.
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