Earnings Management and Small and Medium-Sized Enterprises in the Conditions of the Slovak Republic

DOI

10.2991/aebmr.k.201211.073How to use a DOI?

Keywords

Business support, earnings management, entrepreneurship, medium-sized enterprise, small enterprises

Abstract

Small and medium-sized enterprises (SMEs) are specific primarily for its flexibility and ability to adapt more quickly to turbulent market conditions, compared to large enterprises. Small and medium-sized enterprises have the largest share in Europe in terms of numbers. For the Slovak Republic, it is necessary to support small and medium-sized enterprises, not only through state support programs, but also through the creation of agencies and organizations aimed at improving conditions and helping businesses. For the Slovak economy, SMEs represent a large part of tax revenues, added value, help reduce unemployment, contribute to levelling regional differences, and are of ecological importance. The aim of the article is to examine how to support small and medium-sized enterprises in the country. The article also examines how these businesses use their financial statements to obtain additional funding from the state and investors.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Veronika Jurickova
PY  - 2020
DA  - 2020/12/14
TI  - Earnings Management and Small and Medium-Sized Enterprises in the Conditions of the Slovak Republic
BT  - Proceedings of the Fifth International Conference on Economic and Business Management (FEBM 2020)
PB  - Atlantis Press
SP  - 426
EP  - 429
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201211.073
DO  - 10.2991/aebmr.k.201211.073
ID  - Jurickova2020
ER  -