Gajdosikova, Dominika; Valaskova, Katarina; Durana, Pavol - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-18
Various models have been created all around the world to identify enterprises that manipulate their earnings. These … earnings management techniques aid businesses in enhancing their financial performance or gaining some competitive advantages … earnings using a sample of 15,716 businesses from various economic sectors in the Slovak environment during a 3 year period …