References
- Barton, J., Simko, P. (2002). The Balance Sheet as an Earnings Management Constraint. The Accounting Review, 77 (Suppl.), 1-34.
- Bassiouny, S.W. (2016). The impact of firm characteristics on earnings management: An empirical study on the listed firms in Egypt. Journal of Business and Retail Management Research, 10(3), 34-45.
- Bednarski, L. (2004). Analiza finansowa w przedsiębiorstwie. Warszawa: PWE. [in Polish].
- Burgstahler, D., Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24, 99-126.
- Charfeddine, L., Riahi, R., Omri, A. (2013). The determinant of earnings management in developing countries: A study of the Tunisian context. IUP Journal of Corporate Governance, 12(1), 35-49.
- Cudia, C.P., Dela Cruz, A.L. (2018). Determinants of Earnings Management Choice among Publicly Listed Industrial Firms in the Philippines. Dlsu Business & Economics Review, 27, 119-129.
- 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.
- Ewert, R., Wagenhofer, A. (2005). Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review, 80(4), 1101-1124. https://doi.org/10.2308/accr.2005.80.4.1101.
- Fields, T.D., Lys, T.Z., Vincent, L. (2001). Empirical research on accounting choice. Journal of Accounting and Economics, 31, 255-307. http://dx.doi.org/10.2139/ssrn.258519.
- Fischer, M., Rozenzweig, K. (1995). Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management. Journal of Business Ethics, 14(6), 433-444. https://doi.org/10.1007/bf00872085.
- Gajdosikova, D., Valaskova, K., Durana, P. (2022). Earnings Management and Corporate Performance in the Scope of Firm-Specific Features. Journal of Risk and Financial Management, 15(10), 1-18. https://doi.org/10.3390/jrfm15100426
- Jensen, M.C., Meckling, W.H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305-360.
- Kliestik, T., Valaskova, K., Nica, E., Kovacova, M., Lazaroiu, G. (2020). Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries. Oeconomia Copernicana, 11(2), 371-400. https://doi.org/10.24136/oc.2020.016.
- Llukani, T. (2013), Earnings management and firm size: an empirical analyse in Albanian market. European Scientific Journal, 9(16), 135-143.
- Mahrani, M., Soewarno, N., (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41-60. https://doi.org/10.1108/AJAR-06-2018-0008.
- Meek, G.K., Rao, R.P., Skousen, C.J. (2007). Evidence on factors affecting the relationship between CEO stock option compensation and earnings management. Review of Accounting and Finance, 6(3), 304-323. https://doi.org/10.1108/14757700710778036.
- Moses, O.D. (1987). Income Smoothing and Incentives: Empirical Tests Using Accounting Changes. The Accounting Review, 62(2), 358-377.
- Nelson, M.W., Elliott, J.A., Tarpley, R.L. (2002). Evidence from auditors about manager’s and auditor’s earnings-management decisions. Accounting Review, 77 (Suppl.), 175-202.
- 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.
- Shu, P.-G., Chiang, S.-J. (2014). Firm size, timing, and earnings management of seasoned equity offerings. International Review of Economics & Finance, 29, 177–194. https://doi.org/10.1016/j.iref.2013.05.011.
- Siekelova, A., Androniceanu, A., Durana, P., Michalikova, K. (2020). Earnings Management (EM), Initiatives and Company Size: An Empirical Study. Acta Polytechnica Hungarica, 17, 41-56. https://doi.org/10.12700/APH.17.9.2020.9.3.
- Steinerowska-Streb, I. (2017). Zachowania rynkowe mikro-, małych i średnich przedsiębiorstw w Polsce. Diagnoza, analiza, scenariusze rozwoju. Warszawa: Wydawnictwo C.H. Beck. [in Polish].
- Turzyński, M. (2011). Zastosowanie teorii agencji w badaniu historii rachunkowości. Perspektywa ziem polskich w wieku XVII i XVIII. Przegląd organizacji, 7-8, 54-57. [in Polish].