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ORIGINAL ARTICLE
THE SIZE OF A COMPANY AND THE INTENSITY OF USE
OF ACCRUAL-BASED EARNINGS MANAGEMENT AND REAL
EARNINGS MANAGEMENT TOOLS
1
Katedra Analizy i Strategii Przedsiębiorstwa, Uniwersytet Łódzki, Polska
These authors had equal contribution to this work
Submission date: 2023-11-14
Final revision date: 2023-12-13
Acceptance date: 2023-12-14
Online publication date: 2024-03-28
Publication date: 2024-03-28
Corresponding author
Michał Comporek
Katedra Analizy i Strategii Przedsiębiorstwa, Uniwersytet Łódzki, ul. Rewolucji 1905 r. 37/39, 90-214, Łódź, Polska
Katedra Analizy i Strategii Przedsiębiorstwa, Uniwersytet Łódzki, ul. Rewolucji 1905 r. 37/39, 90-214, Łódź, Polska
Economic and Regional Studies 2024;17(1):115-132
KEYWORDS
JEL CLASSIFICATION CODES
G32
M40
TOPICS
ABSTRACT
Subject and purpose of work: The aim of the study is to analyse the relationship between the
degree of use of accrual-based earnings management and real earnings management instruments
and the size of public companies. Materials and methods: The empirical analyses are based on the results of a survey of finance and
accounting professionals representing 124 non-financial companies listed on the Warsaw Stock
Exchange. The Kruskal-Wallis test (along with tests of intergroup comparisons) was considered
the primary method for assessing the relationships occurring between the variables considered. Results: The research showed that the intensity of using accrual-based earnings management
and real earnings management tools is statistically dependent on both the value of generated net
revenues from the sale of products, goods and materials and the value of total assets of a given
company. However, a greater diversification of the values of variables describing the degree of use
of earnings management instruments was recorded in individual sub-populations separated on
the basis of the value of realised sales. Conclusions: The research appears to be relevant from the perspective of a further search for the
determinants of financial performance manipulation in the Polish capital market.
PEER REVIEW INFORMATION
Article has been screened for originality
iThenticate
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