5 Analysis of the impact of cultural determinants on the quality of earnings illustrated with the example of European public companies
5.1 Purpose of the study, research hypotheses, and research methodology
The research area analysed is the impact of cultural factors on the quality of earnings of public companies. The level of earnings management can be interpreted in different ways. Both theoretical considerations and empirical studies show that there is a correlation between the level of management, profits, and managerial motivation in the institutional and legal environment, which affects corporate governance. In light of the nature of the decision-making process, there is a need for correct and reliable information ...
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