Do the burst of financial crisis and European Union membership impact Earnings Management. Evidence from emerging Eastern European countries

Susana Callao; José I. Jarne; David Wroblewski

doi:10.5771/0949-6181-2020-4-608

Inhalt
- Kapitel Ausklappen | EinklappenAutorenSeiten
- 603–605 Titelei/Inhaltsverzeichnis 603–605
- 606–607 Editorial 606–607
- 608–809 Articles 608–809
  - 608–647 Do the burst of financial crisis and European Union membership impact Earnings Management. Evidence from emerging Eastern European countries Susana Callao, José I. Jarne, David Wroblewski Susana Callao, José I. Jarne, David Wroblewski 608–647
  - 648–670 Socially Responsible HRM Reporting in Russia: A Modern Practice Embedded in the Past? Ihar Sahakiants, Marion Festing Ihar Sahakiants, Marion Festing 648–670
  - 671–697 The entrepreneurial university and academics’ engagement in industry interactions Barbara Kalar Barbara Kalar 671–697
  - 698–729 Voluntary disclosures on control system over financial reporting and corporate governance mechanisms: Evidence from Poland Jacek Gad Jacek Gad 698–729
  - 730–752 Shadow IT and ERP: Multiple Case Study in German and Serbian Companies Lazar Rakovic, Tran Anh Duc, Vuk Vukovic Lazar Rakovic, Tran Anh Duc, Vuk Vukovic 730–752
  - 753–791 The influence of organizational culture on the entrepreneurial intentions of employed persons: the Serbian case Predrag Mali, Bogdan Kuzmanović, Milan Nikolić, Siniša Mitić, Edit Terek Stojanović Predrag Mali, Bogdan Kuzmanović, Milan Nikolić, Siniša Mitić, Edit Terek Stojanović 753–791
  - 792–809 Coaching in Visegrad Four Countries: A Comparison to other European countries Pavlína Honsová, Jonathan Passmore, Eva Jarošová, Hazel Brown Pavlína Honsová, Jonathan Passmore, Eva Jarošová, Hazel Brown 792–809
Durchsuchen Sie das Werk
Geben Sie ein Keyword in die Suchleiste ein
Vollzugriff

JEEMS Journal of East European Management Studies , Seite 608 - 647

Do the burst of financial crisis and European Union membership impact Earnings Management. Evidence from emerging Eastern European countries

Autoren

Susana Callao José I. Jarne David Wroblewski

DOI
- doi.org/10.5771/0949-6181-2020-4-608
- ISSN print: 0949-6181
- ISSN online: 1862-0019
Abstract

The paper studies earnings management in developing European countries. We investigated if membership in the European Union and the recent global financial crisis affected the decisions of managers in Eastern European countries to engage in earnings management. By analyzing a sample of 4,627 firms from four developing Eastern European countries (the Czech Republic, Poland, Hungary, and Slovakia) over the period of 2002-2009, our findings suggest there was a decrease in earnings management over the period leading up to the accession of these countries to the European Union. Additionally, we found that there was an increase in earnings management after the burst of the financial crisis. The results contribute to the debate in the accounting literature regarding the variations in earnings management related to the changes in environmental factors influencing companies. These results have several implications for standard setters and regulators; in particular, companies’ incentives are strongly influenced by the general conditions and circumstance of their home countries. Additionally, the study explores the still unexplored developing markets of Eastern European countries.
Teilen