Svitlík, Jan; Žárová, Marcela Zárybnická - In: European financial and accounting journal : EFAJ 13 (2018) 4, pp. 25-40
2013. According to our findings, the UK is a low-earnings-management country with slightly decreasing trend of the earnings … management level. On the other hand, earnings management engagement in Germany and the Czech Republic is of a significantly … higher level than in the UK. Moreover, Czech companies suggest an increasing trend of the earnings management level. We find …