Abstract Background and Purpose: Models of identifying and predicting earnings management in companies by using accruals are in general based on the dependence between total assets of companies and various profit measures. In this paper, we focused on an initial dependency analysis between these business indicators in the Visegrad group’s business entities. We explore the mentioned relationships, verify, and quantify the strength of the dependencies between earnings levels of companies (in terms of economic evaluation of the return on business capital in absolute terms) and the value of their total assets (i.e. business capital tied in the assets without its further classification and analysis). Methodology: We use descriptive statistics as well as a correlation analysis based on the real business data on almost 300 thousand companies in the V4 countries from the Amadeus database, covering the period from 2013 to 2017. Finally, we use a comparative analysis to identify disproportion among the results that were found out for each of the analysed countries. Results: The analysis showed that Slovak companies have the average values of profit measures and total assets comparable to Hungarian companies. Czech and Polish companies have several times higher average values of profit measures and also of total assets than Slovak and Hungarian companies. The analysis of the development of the profit measures and the total assets of the companies over the years showed significant differences across the four countries during the period covered by this study. Conclusion: The analysis of relationships between total assets of the companies and their profit measures showed that the strength of these dependencies among countries is very similar, and over the years, these results did not change. The results of this study can be further used in the creation of the earnings management model in enterprises, both in Slovakia and in other V4 countries.

中文翻译：

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维谢格拉德集团业务实体各种利润指标与公司总资产之间的相关性分析

摘要背景与目的：通常采用权责发生制来识别和预测公司盈余管理的模型是基于公司总资产与各种利润指标之间的依赖关系。在本文中，我们专注于Visegrad集团业务实体中这些业务指标之间的初始依赖关系分析。我们探索上述关系，验证并量化公司的收益水平（以绝对值计算的商业资本回报率的经济评估）与其总资产价值（即与资产，而无需对其进行进一步的分类和分析）。方法：我们使用描述性统计数据以及基于Amadeus数据库中V30国家中近30万家公司的真实业务数据的相关性分析，涵盖了2013年至2017年的时间。最后，我们使用比较分析来确定在为每个分析国家/地区找到的结果。结果：分析表明，斯洛伐克公司的利润度量和总资产平均值与匈牙利公司相当。与斯洛伐克和匈牙利公司相比，捷克和波兰公司的利润指标和总资产平均值高出几倍。多年来对利润衡量标准的发展和公司总资产的分析表明，在本研究覆盖的时期内，这四个国家之间存在显着差异。结论：对公司总资产与其利润度量之间关系的分析表明，国家间这些依赖的强度非常相似，并且多年来，这些结果没有改变。这项研究的结果可进一步用于在斯洛伐克和其他V4国家的企业中创建收益管理模型。