View in EDS PDF Full Text

EARNINGS MANAGEMENT AMONG INDUSTRIES: BETWEEN THE OLD AND NEW ECONOMIES.

Saved in:
Bibliographic Details
Title: EARNINGS MANAGEMENT AMONG INDUSTRIES: BETWEEN THE OLD AND NEW ECONOMIES.
Authors: SADOWSKI, Adam1, COMPOREK, Michał2, OSIŃSKA, Magdalena3, WALIŃSKA, Ewa4, ENGELSETH, Per5 pen008@uit.no
Source: Technological & Economic Development of Economy. 2025, Vol. 31 Issue 2, p364-387. 24p.
Subjects: Earnings management, Industrial management, Statistical significance, Industrial concentration, Evidence gaps
Abstract: This paper investigates sectoral prevalence and patterns of accrual-based earnings management in public companies listed on the Warsaw Stock Exchange. This research introduces a novel perspective by analysing differences in discretionary accruals proxies among industries, with particular emphasis on statistical variation of the earnings management through accruals in the old and new economies companies. Moreover, this paper fills a research gap in the literature regarding a shortfall of broader analyses on the industry-specific attributes explaining earnings management behaviours. Our findings confirmed that the extent of accrual-based earnings management in public companies varies significantly depending on the industry in which they operate. We demonstrated that companies from the new economy industries and those operating in less concentrated markets engaged in accrual-based earnings management practices more than others. On the other hand, we did not find a statistically significant relationship between the accounting-type earnings management and company-specific product market power from the perspective of the pooled sample and subsamples characterized by the specific directions of earnings games. [ABSTRACT FROM AUTHOR]
Copyright of Technological & Economic Development of Economy is the property of Vilnius Gediminas Technical University and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Engineering Source
FullText Links:
  – Type: pdflink
Text:
  Availability: 0
Header DbId: egs
DbLabel: Engineering Source
An: 183995578
AccessLevel: 6
PubType: Academic Journal
PubTypeId: academicJournal
PreciseRelevancyScore: 0
IllustrationInfo
Items – Name: Title
  Label: Title
  Group: Ti
  Data: EARNINGS MANAGEMENT AMONG INDUSTRIES: BETWEEN THE OLD AND NEW ECONOMIES.
– Name: Author
  Label: Authors
  Group: Au
  Data: <searchLink fieldCode="AR" term="%22SADOWSKI%2C+Adam%22">SADOWSKI, Adam</searchLink><relatesTo>1</relatesTo><br /><searchLink fieldCode="AR" term="%22COMPOREK%2C+Michał%22">COMPOREK, Michał</searchLink><relatesTo>2</relatesTo><br /><searchLink fieldCode="AR" term="%22OSIŃSKA%2C+Magdalena%22">OSIŃSKA, Magdalena</searchLink><relatesTo>3</relatesTo><br /><searchLink fieldCode="AR" term="%22WALIŃSKA%2C+Ewa%22">WALIŃSKA, Ewa</searchLink><relatesTo>4</relatesTo><br /><searchLink fieldCode="AR" term="%22ENGELSETH%2C+Per%22">ENGELSETH, Per</searchLink><relatesTo>5</relatesTo><i> pen008@uit.no</i>
– Name: TitleSource
  Label: Source
  Group: Src
  Data: <searchLink fieldCode="JN" term="%22Technological+%26+Economic+Development+of+Economy%22">Technological & Economic Development of Economy</searchLink>. 2025, Vol. 31 Issue 2, p364-387. 24p.
– Name: Subject
  Label: Subjects
  Group: Su
  Data: <searchLink fieldCode="DE" term="%22Earnings+management%22">Earnings management</searchLink><br /><searchLink fieldCode="DE" term="%22Industrial+management%22">Industrial management</searchLink><br /><searchLink fieldCode="DE" term="%22Statistical+significance%22">Statistical significance</searchLink><br /><searchLink fieldCode="DE" term="%22Industrial+concentration%22">Industrial concentration</searchLink><br /><searchLink fieldCode="DE" term="%22Evidence+gaps%22">Evidence gaps</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: This paper investigates sectoral prevalence and patterns of accrual-based earnings management in public companies listed on the Warsaw Stock Exchange. This research introduces a novel perspective by analysing differences in discretionary accruals proxies among industries, with particular emphasis on statistical variation of the earnings management through accruals in the old and new economies companies. Moreover, this paper fills a research gap in the literature regarding a shortfall of broader analyses on the industry-specific attributes explaining earnings management behaviours. Our findings confirmed that the extent of accrual-based earnings management in public companies varies significantly depending on the industry in which they operate. We demonstrated that companies from the new economy industries and those operating in less concentrated markets engaged in accrual-based earnings management practices more than others. On the other hand, we did not find a statistically significant relationship between the accounting-type earnings management and company-specific product market power from the perspective of the pooled sample and subsamples characterized by the specific directions of earnings games. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Technological & Economic Development of Economy is the property of Vilnius Gediminas Technical University and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=egs&AN=183995578
RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.3846/tede.2025.23117
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 24
        StartPage: 364
    Subjects:
      – SubjectFull: Earnings management
        Type: general
      – SubjectFull: Industrial management
        Type: general
      – SubjectFull: Statistical significance
        Type: general
      – SubjectFull: Industrial concentration
        Type: general
      – SubjectFull: Evidence gaps
        Type: general
    Titles:
      – TitleFull: EARNINGS MANAGEMENT AMONG INDUSTRIES: BETWEEN THE OLD AND NEW ECONOMIES.
        Type: main
  BibRelationships:
    HasContributorRelationships:
      – PersonEntity:
          Name:
            NameFull: SADOWSKI, Adam
      – PersonEntity:
          Name:
            NameFull: COMPOREK, Michał
      – PersonEntity:
          Name:
            NameFull: OSIŃSKA, Magdalena
      – PersonEntity:
          Name:
            NameFull: WALIŃSKA, Ewa
      – PersonEntity:
          Name:
            NameFull: ENGELSETH, Per
    IsPartOfRelationships:
      – BibEntity:
          Dates:
            – D: 01
              M: 03
              Text: 2025
              Type: published
              Y: 2025
          Identifiers:
            – Type: issn-print
              Value: 20294913
          Numbering:
            – Type: volume
              Value: 31
            – Type: issue
              Value: 2
          Titles:
            – TitleFull: Technological & Economic Development of Economy
              Type: main
ResultId 1