Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/242263 
Year of Publication: 
2019
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 13 [Issue:] 4 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2018 [Pages:] 25-40
Publisher: 
University of Economics, Faculty of Finance and Accounting, Prague
Abstract: 
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 management research has not yet been thoroughly realized. We undertake both cross-sectional and time-series analysis from 2006 to 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 significant difference between the common law representative and the civil law ones in terms of the earnings management level.
Subjects: 
Czech Republic
Earnings Discontinuity
Earnings Management
Germany
United Kingdom
JEL: 
M41
Persistent Identifier of the first edition: 
Document Type: 
Article

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