Svitlík, Jan; Žárová, Marcela Zárybnická - In: European financial and accounting journal : EFAJ 13 (2018) 4, pp. 25-40
The paper deals with the phenomenon of earnings discontinuity around zero level in the UK, as the common law … representative, Germany, as the civil law representative, and the Czech Republic, as the civil law representative where earnings … 2013. According to our findings, the UK is a low-earnings-management country with slightly decreasing trend of the earnings …