000085411 001__ 85411
000085411 005__ 20231023123341.0
000085411 0247_ $$2doi$$a10.20448/2002.72.59.81
000085411 0248_ $$2sideral$$a113425
000085411 037__ $$aART-2019-113425
000085411 041__ $$aeng
000085411 100__ $$0(orcid)0000-0003-1298-7183$$aCallao Gastón, Susana$$uUniversidad de Zaragoza
000085411 245__ $$aA new perspective on earnings management in emerging European countries: investigation on environmental factors that explain differences in earnings management
000085411 260__ $$c2019
000085411 5060_ $$aAccess copy available to the general public$$fUnrestricted
000085411 5203_ $$aThis paper presents a new perspective on earnings management analyzing and comparing emerging European countries in the presence of environmental factors of developing countries. We provide empirical evidence on differences in the extent of earnings management across countries. Developing Eastern European countries experienced important changes. They have been in transition over the past decade, and remain making great strides to overcome the drag exerted by their communist heritage. Nevertheless, the studies on earnings management based on emerging economies are rare and hardly pursued due to the presence of institutional and regulatory differences between developed and emerging economies. Therefore, the present study fulfils the important gap in earnings management literature related to developing countries. Our results confirm that managers from different emerging European countries manage earnings differently. Additionally, we identify that there is not a sole reason affecting the managers’ decisions, but a significant number of circumstances and characteristics. Whether a firm’s environment offers more protection or is characterized by a higher level of development, higher foreign investments, it helps to limit the earnings management. In addition, when accounting and tax are not as strongly aligned with market approach as expected, it also limits the earnings management behaviour of managers.
000085411 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000085411 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000085411 700__ $$0(orcid)0000-0003-0334-192X$$aJarne Jarne, José Ignacio$$uUniversidad de Zaragoza
000085411 700__ $$0(orcid)0000-0002-2455-8012$$aWroblewski, David
000085411 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000085411 773__ $$g17, 2 (2019), 59-81$$pJ. account. bus. financ. res.$$tJournal of accounting, business and finance research$$x2521-3830
000085411 8564_ $$s630906$$uhttps://zaguan.unizar.es/record/85411/files/texto_completo.pdf$$yVersión publicada
000085411 8564_ $$s80859$$uhttps://zaguan.unizar.es/record/85411/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000085411 909CO $$ooai:zaguan.unizar.es:85411$$particulos$$pdriver
000085411 951__ $$a2023-10-23-12:20:41
000085411 980__ $$aARTICLE