摘要：One of the key tasks of financial accounting from its beginnings to the present day is to determine the performance of the company. The financial statements should provide users with a true and fair view of the financial position and financial performance of the entity during the period. At present, profit represents the most frequently accepted measure of a company’s financial performance. An important prerequisite for profit as a reliable measure of performance is its quality, which can be influenced by various factors or techniques resulting from earnings management. This paper aims to compare the detection capability of the Jones model and its modifications for assessing the occurrence of earnings management in the conditions of the Slovak Republic. We use the regression analysis and comparison method, based on which we compare the detection capability of the Jones model and its modifications for assessing the occurrence of earnings management in the conditions of the Slovak Republic. The contribution of the paper lies in the observation of the Jones model and its modifications to determine a suitable model for assessing the existence of earnings management in companies in Slovakia, which will be the subject of future research.
关键词：Earnings relevance;earnings management;Jones model;Modifications of the Jones model
