Earnings management model for Visegrad Group as an immanent part of creative accounting

Research background: Creative accounting practices do not frequently violate the law and are considered illegal; however, managers may exploit legal ambiguities to portray company's financial standing in accordance with management preferences. Therefore, analysis is focused on detection of earnings companies operating Visegrad Group, which represents one most commonly used techniques for revealing creative accounting. Purpose article: The aim presented study reveal presence through countries Group and, based detected results, propose a regression model Group. Methods: To use ten selected models were applied during period 2016?2020 set 8,134 companies. Mann-Whitney test multiple linear verify existence management. These findings served as basis creation Findings & value-added: was best captured by Hribar Collins 2016?2020. also confirmed that positive discretionary accruals acquired higher values over entire when compared negative accruals, confirming surveyed group manage their profits primarily increasing them. we created model, can serve unique capable until now nothing like this has been implemented these countries. In conclusion, offers insights academicians researchers period. Lastly, contributes existing theory conducting new research determinants studied.