This research paper aims to analyse the keywords related to earnings management issues
and then to focus on their evolution and changes in decades-from 1988, when the first …

Background and Purpose: Models of identifying and predicting earnings management in
companies by using accruals are in general based on the dependence between total assets …

The practice of earning management is the use of accounting methods to create financial
statements that favourably portray a company's operations and financial standing. The issue …

Background: The accession of Poland to the European Union in 2004 facilitated increased
exports of food products. It revealed a significant competitive advantage of Polish foreign …

The purpose of this article is to research how companies optimize income tax with the
ambition to maintain the achieved sales and profits at the highest possible level. Its purpose …

A tax shield is a reduction in taxable income for an individual or corporation achieved
through claiming allowable deductions such as mortgage interests, medical expenses …

Application of Tax Bonus Under the Slovak and Czech Republic Page 1 Procedia
Economics and Finance 26 ( 2015 ) 404 – 410 2212-5671 © 2015 The Authors. Published …

Price is one of the most important elements of the marketing mix and an important factor
influencing customer buying decisions. Price is an important element for customers to …

The importance of marketing in the market environment is constantly growing. Nowadays,
we can see a number of brands trying to enforce their communication policy in a competitive …