IDEAS home Printed from https://ideas.repec.org/a/vrs/coecre/v14y2011i3p137-150n8.html
   My bibliography  Save this article

Earnings Management in Polish Companies

Author

Listed:
  • Brzeszczyński Janusz
  • Gajdka Jerzy
  • Schabek Tomasz

    (University of Łódź)

Abstract

This paper presents results of the investigation of a phenomenon known as "earnings management'' (EM) among the companies listed on the Polish stock market. The distribution of earnings per share (EPS) for the stocks around the threshold value of "zero" and the threshold of "recent performance" was analyzed in the period of years 1997-2010. Moreover, the changes of earnings for the stocks, which are suspected to manipulate their earnings, were also investigated. The results, which indicate asymmetric distribution of earnings around the zero threshold along with the relative deterioration of earnings in the year following the period when the companies were suspected to conduct earnings management practices, provide evidence that this phenomenon exists among Polish stock market companies.

Suggested Citation

  • Brzeszczyński Janusz & Gajdka Jerzy & Schabek Tomasz, 2011. "Earnings Management in Polish Companies," Comparative Economic Research, Sciendo, vol. 14(3), pages 137-150, January.
    • Handle: RePEc:vrs:coecre:v:14:y:2011:i:3:p:137-150:n:8
    DOI: 10.2478/v10103-011-0023-1
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/v10103-011-0023-1
    Download Restriction: no
    File URL: https://libkey.io/10.2478/v10103-011-0023-1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Pavol Durana & Lucia Michalkova & Andrej Privara & Josef Marousek & Milos Tumpach, 2021. "Does the life cycle affect earnings management and bankruptcy?," Oeconomia Copernicana, Institute of Economic Research, vol. 12(2), pages 425-461, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:coecre:v:14:y:2011:i:3:p:137-150:n:8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.