各行业盈余管理评估

IF 2.6 3区经济学 Q1 Business, Management and Accounting

Journal of Business Economics and Management Pub Date : 2022-03-18 DOI:10.3846/jbem.2022.16563

P. Durana, K. Valaskova, Anna Siekelova, Lucia Michalkova

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引用次数: 15

摘要

财务经理故意利用合法操纵收益来促进业务发展。盈余管理是一种普遍存在的企业财务现象。这种实践的方法和方式有许多相似之处。本文的主要目的是揭示企业与盈余操纵密切相关的集群，揭示维谢格拉德集团各部门之间盈余管理的隐性关系。本研究采用修正的Jones模型对盈余管理进行估计。对斯洛伐克、捷克、匈牙利和波兰企业按NACE分类的19个部门的5年期限计算52,545项可自由支配应计项目。基于主成分分析和聚类分析，在维谢格拉德四国的每个国家确定了盈余管理密切实践的集群。此外，结果还检测了该地区部门之间的依赖关系和部门的特异性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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APPRAISAL OF EARNINGS MANAGEMENT ACROSS THE SECTORS

Financial managers intentionally use the legal manipulation of earnings to the business development. Earnings management is a widespread business finance phenomenon. The approaches and the ways of this practice are marked by many parallels. The main target of the article is to show the clusters with the close approach of the enterprises to the earnings manipulation and demonstrate hidden relations of the earnings management between sectors in the Visegrad Group. The study estimates the earnings management by the Modified Jones model. 52,545 discretionary accruals are computed for Slovak, Czech, Hungarian, and Polish enterprises for 5-year horizon in 19 sectors classified by the NACE. The clusters of close practices of the earnings management are identified based on principal component analysis and cluster analysis in every country of Visegrad Four. Moreover, the results detect the dependences between sectors in the region and the specificity of the sectors.

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来源期刊

Journal of Business Economics and Management Multiple-

CiteScore

5.80

自引率

3.80%

发文量

审稿时长

15 weeks

期刊介绍： The Journal of Business Economics and Management is a peer-reviewed journal which publishes original research papers. The objective of the journal is to provide insights into business and strategic management issues through the publication of high quality research from around the world. We particularly focus on research undertaken in Western Europe but welcome perspectives from other regions of the world that enhance our knowledge in this area. The journal publishes in the following areas of research: Global Business Transition Issues Economic Growth and Development Economics of Organizations and Industries Finance and Investment Strategic Management Marketing Innovations Public Administration.