Earnings management: Local or global phenomenon in the Visegrad Four?

Research background: Increasing number of national scientific studies related to business finance shows that the earnings management phenomenon as a legal apparatus manipulation profit plays significant role in financial reports conditions Slovak economy. Slovakia belongs Visegrad Four, group very historically and developmentally close countries. That is why it relevant compare issue these countries’ context. Purpose article: The main purpose article confirm global approach Four’s enterprises justify managers incline systematically all analysed not only at local level chosen country. Methods: This econometric investigation used observations before interest, taxes, depreciation amortization 1,058 enterprises, 688 Czech 1,376 Polish 731 Hungarian enterprises. It was investigated nine-years period from 2010 2018. Non-parametric time series trend modelling run by Mann-Kendall test estimation slope Sen’s method linear model. Findings & Value added: focused on development found out systematic fact highlighted phenomenon, but its globally preferred tool finance.