Earnings management to achieve positive earnings surprises in case of medium size companies listed in Poland
Journal: International Journal of Accounting and Economics Studies
Year: 2015

Earnings management in Polish listed companies was the subject of only several studies, mainly theoretical, but none of them is related to earnings management to meet analystsâ€™ expectations. The aim of the paper is to detect any signals of earnings management to achieve zero or small positive earnings surprises. The sample comprises 609 observations from years 2012-2014 related to medium size companies listed at Warsaw Stock Exchange. Distribution of scaled annual earnings surprise (difference