The advertising efforts in social networks grow every year. Since their appearance in the late 1990s Social Network Web Sites were considered as a uniform group. The only differentiation factors were the number of users and the amount of traffic passed through the site. This paper classifies the...

The vast majority of the gray marketing cases generally isn’t discovered until the matter is brought before courts of law or arbitrage tribunal. Because of this fact it is very hard to build the dynamics of an average case and draw conclusions on the phenomenon in general. This paper observes...

This paper explores the problem of choice between importing or sourcing based on the examples from the knitting yarn industry. Despite not being the one of the biggest or one of the most robust markets in the developed world yarn market has very interesting qualities, which may be useful for...

Many existing earnings management studies establish earnings management detection criteria by examining the statements of every organization under review for a significant period of time. While being suitable for the academia, this approach cannot be adopted by the practitioners, who do not have...

The companies charged by U.S. SEC with earnings manipulations offences appear to have lower Z-Score than the rest of the companies. This study attempts to justify that Z-Score limits set by Altman for determination of bankruptcy state will also work in detection of earnings manipulations. The...

Standard earnings management detection is performed using two routes: real earnings management (connected with inventory and expenses manipulations) and accrual earnings management (connected with revenue and accounts receivables manipulations). Neither of the two detection algorithms attempts...