000165214 001__ 165214
000165214 005__ 20251219174251.0
000165214 0247_ $$2doi$$a10.5771/0949-6181-2020-4-608
000165214 0248_ $$2sideral$$a122719
000165214 037__ $$aART-2020-122719
000165214 041__ $$aeng
000165214 100__ $$0(orcid)0000-0003-1298-7183$$aCallao, S.$$uUniversidad de Zaragoza
000165214 245__ $$aDo the burst of financial crisis and European union membership impact earnings management. Evidence from emerging eastern European countries
000165214 260__ $$c2020
000165214 5060_ $$aAccess copy available to the general public$$fUnrestricted
000165214 5203_ $$aThe 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.
000165214 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttps://creativecommons.org/licenses/by/4.0/deed.es
000165214 590__ $$a0.821$$b2020
000165214 591__ $$aNURSING$$b333 / 346 = 0.962$$c2020$$dQ4$$eT3
000165214 591__ $$aMANAGEMENT$$b221 / 225 = 0.982$$c2020$$dQ4$$eT3
000165214 592__ $$a0.203$$b2020
000165214 593__ $$aBusiness and International Management$$c2020$$dQ3
000165214 593__ $$aStrategy and Management$$c2020$$dQ3
000165214 593__ $$aManagement, Monitoring, Policy and Law$$c2020$$dQ3
000165214 593__ $$aIndustrial Relations$$c2020$$dQ3
000165214 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000165214 700__ $$0(orcid)0000-0003-0334-192X$$aJarne, J.I.$$uUniversidad de Zaragoza
000165214 700__ $$0(orcid)0000-0002-2455-8012$$aWroblewski, D.$$uUniversidad de Zaragoza
000165214 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000165214 773__ $$g25, 4 (2020), 608-647$$pJournal for East European Management Studies$$tJournal for East European Management Studies$$x0949-6181
000165214 8564_ $$s589136$$uhttps://zaguan.unizar.es/record/165214/files/texto_completo.pdf$$yVersión publicada
000165214 8564_ $$s1806136$$uhttps://zaguan.unizar.es/record/165214/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000165214 909CO $$ooai:zaguan.unizar.es:165214$$particulos$$pdriver
000165214 951__ $$a2025-12-19-14:43:10
000165214 980__ $$aARTICLE