Abstract:

The creation of a variant, complex model, serving for detection and quantification of earnings management in the company is is among other things based on the application of various statistical methods. The creation of a variant, complex model, serving for detection and quantification of earnings management in a company is based on an analysis of various earning levels that serve as output variables in this model. Earnings of the company are influenced by a set of quantitative and qualitative input variables, quantifying, among other things, the environment in which the company operates and its macroeconomic indicators. This results in differences in earnings levels across countries. In the paper, we focused on Visegrad countries and we analyzed the differences in the average values of various earnings levels of companies in these countries. The analysis is focused on the period from 2013 to 2017 and uses real data on companies in the V4 countries coming from the Amadeus database. The results indicate the existence of significant differences between the average earnings of the companies in V4 countries.