Alawag, G. (2021). Business Group Opportunism: The Difference in Real Earnings Management between Parent Firms and Nonparent Firms. Asian Journal of Accounting Research, 6(2), 246–261. https://doi.org/10.1108/AJAR-07-2020-0046.
Ali, H., Amin, H., Mostafa, D., & Mohamed, E. (2022). Earnings Management and Investor Protection During the SARS-COV-2 Pandemic: Evidence From G-12 Countries. Managerial Auditing Journal, 37(7), 775–797. https://doi.org/10.1108/MAJ-07-2021-3232.
Aljughaiman, A. A., Nguyen, T. H., Trinh, V. Q., & Du, A. (2023). The Covid-19 Outbreak, Corporate Financial Distress and Earnings Management. International Review of Financial Analysis, 88, 102675. https://doi.org/10.1016/j.irfa.2023.102675.
Altman, E. I. (1968). Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy. The Journal of Finance, 23(4), 589–609. https://doi.org/10.2307/2978933.
Ayers, B. C., Jiang, J., & Yeung, E. P. (2006). Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets. The Accounting Review, 81(3), 617–652.
Bagnoli, M., & Watts, S. G. (2000). The Effect of Relative Performance Evaluation on Earnings Management: A Game-Theoretic Approach. Journal of Accounting and Public Policy, 19(4–5), 377–397.
Beuselinck, Ch., & Deloof, M. (2014). Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment? The International Journal of Accounting, 49(1), 27–52. https://doi.org/10.1016/j.intacc.2014.01.008.
Blaylock, B., Shevlin, T., & Wilson, R. J. (2012). Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence. The Accounting Review, 87(1), 91–120. https://doi.org/10.2308/accr-10158.
Bonacchi, M., Cipollini, F., & Zarowin, P. (2018). Parents’ Use of Subsidiaries to Push Down Earnings Management: Evidence From Italy. Contemporary Accounting Research, 35(3), 1332–1362. https://doi.org/10.1111/1911-3846.12330.
Brannan, H. B., Pjaaka, C., Oust, A., & Sønstebø, O. J. (2024). Earnings Management in European Real Estate Firms During Crisis Periods. Property Management, 42(1), 15–31. https://doi.org/10.1108/PM-10-2022-0077.
Bugeja, M. (2015). The Impact of Target Firm Financial Distress in Australian Takeovers. Accounting and Finance, 55(2), 361–396. https://doi.org/10.1111/acfi.12062.
Burgstahler, D., & Dichev, I. (1997). Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics, 24(1), 99–126. https://doi.org/10.1016/S0165-4101(97)00017-7.
Callao, S., Jarne, J. I., & Wróblewski, D. (2017). Detecting Earnings Management: Investigation on Different Models Measuring Earnings Management for Emerging Eastern European Countries. International Journal of Research – Granthaalayah, 5(11), 222–259. https://doi.org/10.5281/zenodo.1095448.
Cheung, Y-L., Qi, Y., Rau, R. P., & Stouraitis, A. (2009). Buy High, Sell Low: How Listed Firms Price Asset Transfers in Related Party Transactions. Journal of Banking and Finance, 33(5), 914–924. https://doi.org/10.1016/j.jbankfin.2008.10.002.
Comporek, M. (2022). Determinanty Struktury Kapitałowej a Rachunkowe Kształtowanie Wyniku Finansowego Przedsiębiorstw. Zeszyty Teoretyczne Rachunkowości, 46(1), 9–27. https://doi.org/10.5604/01.3001.0015.7985.
Comporek, M. (2023). Jakość Wyników Finansowych Raportowanych w Sprawozdaniach Finansowych Grup Kapitałowych. Finanse I Prawo Finansowe, (2), 233–255. https://doi.org/10.18778/2391-6478.S2.2023.11.
Comporek, M., & Shchyrba, I. (2024). Assessing the Impact of the SARS-CoV-2 Pandemic on Earnings Management Behaviour in Poland. Baltic Journal of Economic Studies, 10(1), 1–10. https://doi.org/10.30525/2256-0742/2024-10-1-1-10.
Degeorge, F., Patel, J., & Zeckhauser, R. (1999). Earnings Management to Exceed Thresholds. The Journal of Business, 72(1), 1–33. https://doi.org/10.1086/209601.
Filip, A., & Raffournier, B. (2014). Financial Crisis and Earnings Management: The European Evidence. The International Journal of Accounting, 49, 455–478. https://doi.org/10.1016/j.intacc.2014.10.004.
Fu, X., Xu, Y., Zhou, F., & Zhao, L. (2022). The Influence of COVID-19 Pandemic on Management Earnings Forecasts. Frontiers in Psychology, 13, 1–22. https://doi.org/10.3389/fpsyg.2022.918560.
García Lara, J. M., García Osma, B., & Araceli, M. (2005). The Effect of Earnings Management on the Asymmetric Timeliness of Earnings. Journal of Business Finance and Accounting, 32(3–4), 691–726. https://doi.org/10.1111/j.0306-686X.2005.00610.x.
Garfatta, R., Hamza, M., & Zorgati, I. (2023). COVID-19 Outbreak and Earnings Management Practice: Case of Tunisia. Asian Journal of Accounting Research, 8(3), 307–318. https://doi.org/10.1108/AJAR-04-2022-0129.
Gavana, G., Gottardo, P., & Moisello, A. M. (2022). Related Party Transactions and Earnings Management: The Moderating Effect of ESG Performance. Sustainability, 14(10), 5823. https://doi.org/10.3390/su14105823.
Grabiński, K. (2016). Impact of Economic Crisis on Earnings Management in European Listed Companies. The Theoretical Journal of Accounting, 87(143), 29–42. https://doi.org/10.5604/16414381.1207431.
Gregova, E., Smrcka, L., Michalkova, L., & Svabova, L. (2021). Impact of Tax Benefits and Earnings Management on Capital Structures Across V4 Countries. Acta Polytechnica Hungarica, 18, 221–244. https://doi.org/10.12700/APH.18.3.2021.3.12.
Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of its Top Managers. The Academy of Management Review, 9(2), 193–206. https://doi.org/10.2307/258434.
Healy, P. M., & Wahlen J. M. (1999). A Review of the Earnings Management Literature and its Implications for Standard Setting. Accounting Horizons, 13(4), 365–383. https://dx.doi.org/10.2139/ssrn.156445.
Holthausen, R. W., Larcker, D. F., & Sloan, R. G. (1995). Annual Bonus Schemes and the Manipulation of Earnings. Journal of Accounting & Economics, 19, 29–74. http://dx.doi.org/10.1016/0165-4101(94)00376-G.
Hsu, P.-H., & Jan, C.-L. (2023). Accrual-Based Earnings Management and the COVID-19 Pandemic. Journal of Applied Business and Economics, 25(5), 61–71. https://doi.org/10.33423/jabe.v25i5.6512.
Hwang, N. C. R., Chiou, J. R., & Wang, Y. C. (2013). Effect of Disclosure Regulation on Earnings Management Through Related-Party Transactions: Evidence From Taiwanese Firms Operating in China. Journal of Accounting and Public Policy, 32(4), 292–313.
Jahmani, Y., Niranjan, S., & Toney, S. (2016). Earnings Management in Recession and Recovery Periods. Margin: The Journal of Applied Economic Research, 10(2), 264–280. https://doi.org/10.1177/0973801015625274.
Jang, G. B., & Kim, W. J. (2017). Effects of Key Financial Indicators on Earnings Management in Korea’s Ready Mixed Concrete Industry. Journal of Applied Business Research, 33, 329–342. https://doi.org/10.19030/jabr.v33i2.9905.
Jeter, D., & Shivakumar, L. (1999). Cross-Sectional Estimation of Abnormal Accruals Using Quarterly and Annual Data: Effectiveness in Detecting Event-Specific Earnings Management. Accounting and Business Research, 29(4), 1–47. https://doi.org/10.1080/00014788.1999.9729590.
Johnson, M. F. (1999). Business Cycles and the Relation between Security Returns and Earnings. Review of Accounting Studies, 4, 93–117. https://doi.org/10.1023/A:1009649018325.
Jordan, C. E., Clark, S. J., & Waldron, M. A. (2021). Testing for Earnings Management in the US Amid the COVID-19 Pandemic. Journal of Applied Business & Economics, 23(5), 1–11. https://doi.org/10.33423/jabe.v23i5.4559.
Khanh, M. T. H., & Thu, P. A. (2019). The Effect of Financial Leverage on Real and Accrual-Based Earnings Management in Vietnamese Firms. Economics and Sociology, 12(4), 299–312. https://doi.org/10.14254/2071-789X.2019/12-4/18.
Kim, J. B., & Cheong Yi, H. (2006). Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence From Korea. Contemporary Accounting Research, 23(2), 427–464. https://doi.org/10.1506/7T5B-72FV-MHJV-E697.
Kitowski, J. (2011). Błędy i Uproszczenia w Prezentowaniu Założeń Metody Edwarda Altmana w Krajowej Literaturze Przedmiotu. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 182, 217–227.
Kłysik-Uryszek, A., & Uryszek, T. (2022). Public Debt Sustainability and the COVID Pandemic: The Case of Poland. Central European Economic Journal, 9(56), 68–75. https://doi.org/10.2478/ceej-2022-0005.
Krishnan, J., Su, L., & Zhang, Y. (2011). Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras. Auditing: A Journal of Practice & Theory, 30(3), 1–37. https://doi.org/10.2139/ssrn.1677166.
Lassoued, N., & Khanchel, I. (2021). Impact of COVID-19 Pandemic on Earnings Management: An Evidence from Financial Reporting in European Firms. Global Business Review, 0(0), 1–25. https://doi.org/10.1177/09721509211053491.
Lee, H., Choi, D., & Lee, H-Y. (2024). The Impact of COVID-19 on Earnings Management: An International Investigation. Applied Economics Letters, 31(4), 353–361. https://doi.org/10.1080/13504851.2023.2167913.
Lisboa, I., & Kacharava, A. (2018). Does Financial Crisis Impact Earnings Management: Evidence From Portuguese and UK. European Journal of Applied Business Management, 4(1), 80–100.
Maruszewska, E., & Tuszkiewicz, M. (2024). Boundaries of Management Performance Measures (MPMs) Disclosed in Primary Financial Statements Prepared in Accordance with New Standard Planned to Supersede IAS 1. Central European Economic Journal, 11(58), 1–16. https://doi.org/10.2478/ceej-2024-0001.
McNichols, M. F. (2000). Research Design Issues in Earnings Management Studies. Journal of Accounting and Public Policy, 19(4–5), 313–345. https://doi.org/10.1016/S0278-4254(00)00018-1.
Muttakin, M. B., Khan, A., & Mihret, D. G. (2017). Business Group Affiliation, Earnings Management and Audit Quality: Evidence From Bangladesh. Managerial Auditing Journal, 32(4/5), 427–444. https://doi.org/10.1108/MAJ-01-2016-1310.
Piosik, A., & Strojek-Filus, M. (2013). Procesy Kształtowania Wyników Bilansowych. In A. Piosik (Ed.), Kształtowanie Zysków Podmiotów Sprawozdawczych w Polsce. MSR/MSSF a Ustawa o Rachunkowości, Wydawnictwo C. H. Beck.
Plöckinger, M., Aschauer, E., Hiebl, M. R., & Rohatschek, R. (2016). The Influence of Individual Executives on Corporate Financial Reporting: A Review and Outlook from the Perspective of Upper Echelons Theory. Journal of Accounting Literature, 37, 55–75. https://doi.org/10.1016/j.acclit.2016.09.002.
Prayanthi, I., & Kakunsi, N. G. C. (2017). The Altman Model and Auditor’s Opinion About Going Concern of the Companies. Science Journal of Business and Management, 5(5), 189–193. https://doi.org/10.11648/j.sjbm.20170505.12.
Rey, A., Tuccillo, D., & Roberto, F. (2020). Earnings Management and Debt Maturity: Evidence From Italy. Corporate Ownership & Control, 17(3), 179–186. https://doi.org/10.22495/cocv17i3art14.
Roychowdhury, S. (2006). Earnings Management Through Real Activities Manipulation. Journal of Accounting and Economics, 42(3), 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002.
Rudiawarni, F. A., & Budianto, I. S. (2022). Opportunistic Behavior and Financial Distress: The Case of Earnings Management. In B. S. Sergi & D. Sulistiawan (Eds.), Modelling Economic Growth in Contemporary Indonesia, Emerald Publishing Limited. https://doi.org/10.1108/978-1-80262-431-120221010.
Sattar, K., & Yasir, K. (2022). Family Business Groups and Earnings Manipulation: An Emerging Economy Perspective. Cogent Economics and Finance, 10(1), 1–26. https://doi.org/10.1080/23322039.2021.2017100.
Shuto, A., & Iwasaki, T. (2014). Stable Shareholdings, the Decision Horizon Problem and Earnings Smoothing. Journal of Business Finance & Accounting, 41(9/10), 1212–1242.
Taleatu, T. A., Adetula, D. T., & Iyoha, F. O. (2020). Effect of Upper Echelons’ Demographic Characteristics on Earnings Management in Troubled Non-Listed Companies in Nigeria. Cogent Arts and Humanities, 7(1), 1–18. https://doi.org/10.1080/23311983.2020.1780839.
Taylor, D., Awuye, I., & Cudjoe, E. (2022). Covid-19 Pandemic, a Catalyst for Aggressive Earnings Management by Banks? Journal of Accounting and Public Policy, 42(1), 1–10. https://doi.org/10.1016/j.jaccpubpol.2022.107032.
Teoh, S. H., Welch, I., & Wong, T. J. (1998). Earnings Management and the Long-Run Market Performance of Initial Public Offerings. The Journal of Finance, 53, 1935–1974. https://doi.org/10.1111/0022-1082.00079.
Uddin, M. H. (2023). The Moderating Role of COVID-19 Pandemic on the Relationship Between CEO Characteristics and Earnings Management: Evidence From Bangladesh. Cogent Business & Management, 10(1). https://doi.org/10.1080/23311975.2023.2190196.
Usheva, M., & Vagner, L. (2021). Earnings Management as a Tool of Bankruptcy Prevention During Global Pandemic of COVID-19. SHS Web of Conferences, 92, 02063. https://doi.org/10.1051/shsconf/20219202063.
Yan, H., Liu, Z., Wang, H., Zhang, X., & Zheng, X. (2022). How Does the COVID-19 Affect Earnings Management: Empirical Evidence From China. Research in International Business and Finance, 63, 1–14. https://doi.org/10.1016/j.ribaf.2022.101772.
Yaşar, A., & Yalçın, N. (2024). The Effect of the COVID-19 Pandemic on Accrual-Based Earnings Management: Evidence From Four Most Affected European Countries. Heliyon, 10(8), e29890. https://doi.org/10.1016/j.heliyon.2024.e29890.