Earnings Management in Polish Companies

Janusz Brzeszczyñski; Jerzy Gajdka; Tomasz Schabek

doi:10.2478/v10103-011-0023-1

Earnings Management in Polish Companies

Janusz Brzeszczyñski, Jerzy Gajdka, Tomasz Schabek

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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.

Original language	English
Pages (from-to)	137-150
Number of pages	14
Journal	Comparative Economic Research
Volume	14
Issue number	3
DOIs	https://doi.org/10.2478/v10103-011-0023-1
Publication status	Published - 2011
Externally published	Yes

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title = "Earnings Management in Polish Companies",

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.",

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AU - Gajdka, Jerzy

AU - Schabek, Tomasz

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AB - 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.

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Earnings Management in Polish Companies

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