Examining the quality of accounting data regarding reports from Hungarian MSMEs engaged in commercial activities

Denich Ervin and 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

Institution

Budapesti Gazdasági Egyetem

Item Type:	Article
Creators:	Creators ORCID MTMT szerző azonosító Denich Ervin 0000-0002-6393-3145 Baracsi Áron Lajos 0009-0007-2790-1203
Uncontrolled Keywords:	accounting quality, creative accounting, discretionary accruals, earnings management, Hungarian MSMEs, earnings quality
Depositing User:	Eszenyi-Bakos Kinga
Identification Number:	34399304
DOI id:	https://doi.org/10.31570/prosp_2023_0091
Date Deposited:	2023. Dec. 04. 13:36
Last Modified:	2023. Dec. 20. 10:55
URI:	http://publikaciotar.uni-bge.hu/id/eprint/2197

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