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Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms

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  • Comporek Michal

    (Faculty of Economics and Sociology, University of Lodz, Lodz, Poland)

Abstract

The main aim of the paper is to analyze the earnings quality of high-share liquidity companies from Poland, Romania, and Hungary whose activities are outside the finance sector.

Suggested Citation

  • Comporek Michal, 2023. "Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(4), pages 315-332, December.
  • Handle: RePEc:vrs:ijomae:v:59:y:2023:i:4:p:315-332:n:1
    DOI: 10.2478/ijme-2023-0017
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    References listed on IDEAS

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    More about this item

    Keywords

    CEEplus index; earnings management; earnings quality; joint stock companies; share liquidity;
    All these keywords.

    JEL classification:

    • F30 - International Economics - - International Finance - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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