Bonds Between Earnings Management and Corporate Financial Stability in the Context of the Competitive Ability of Enterprises

The financial health of enterprises and their continued profitability competitiveness in the market are influenced considerably by level earnings achieved. Enterprises forced to report best possible results demonstrate strength provide a good accounting for investors creditors. Thus, main objective study is investigate whether there any mutual dependence between corporate stability management. To measure these categories, Altman’s Z score was used determine enterprises, Beneish M-score modified Jones model were applied detect manipulation. Using chi-square test, revealed statistically significant distress Then, multivariate statistical technique correspondence analysis categorical data find categories factors that mutually correspondent. Based on dataset 11,105 operating Visegrad countries, found threatened bankruptcy or located gray zone tend manipulate maintain credibility, creditworthiness, competitiveness. Because an enterprise provides potential incentive manipulation, state authorities, regulators, policy-makers may benefit from findings study.