Denich Ervin és Baracsi Áron Lajos (2023) Examining the quality of accounting data regarding reports from Hungarian MSMEs engaged in commercial activities. Prosperitas, 10 (4). ISSN 2786-4359 (Online)
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Abstract
The present study examines the estimated accounting quality of micro, small and mediumsized enterprises (MSMEs) engaged in commercial activities in Hungary. The study uses empirical methods to measure discretionary accruals derived from total accruals of the Modified Jones model of Dechow et al. and evaluates the quality results obtained according to the auditability of the sample items and other control variables. Based on our empirical findings, it appears that audited firms exhibit reduced levels of accounting quality distortions relative to non-audited firms. To conduct more rigorous domestic analyses, we propose creating a model to measure accounting quality. The model should be developed and specified within the domestic accounting environment, and its potential relationship with various accounting and financial performance issues should be explored.
Tudományterület / tudományág
társadalomtudományok > közgazdaságtudományok
Intézmény
Budapesti Gazdasági Egyetem
| Mű típusa: | Cikk | |||||||||
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| Szerző publikációban használt neve: |
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| Kulcsszavak: | accounting quality, creative accounting, discretionary accruals, earnings management, Hungarian MSMEs, earnings quality | |||||||||
| Felhasználó: | Eszenyi-Bakos Kinga | |||||||||
| A mű MTMT azonosítója: | 34399304 | |||||||||
| DOI azonosító: | https://doi.org/10.31570/prosp_2023_0091 | |||||||||
| Rekord készítés dátuma: | 2023. Dec. 04. 13:36 | |||||||||
| Utolsó módosítás: | 2023. Dec. 20. 10:55 | |||||||||
| URI: | http://publikaciotar.uni-bge.hu/id/eprint/2197 |
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