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The paper studies earnings management in developing European countries. We investigated if membership in the European Union and the recent global financial crisis affected the decisions of managers in Eastern European countries to engage in earnings management. By analyzing a sample of 4,627 firms from four developing Eastern European countries (the Czech Republic, Poland, Hungary, and Slovakia) over the period of 2002-2009, our findings suggest there was a decrease in earnings management over the period leading up to the accession of these countries to the European Union. Additionally, we found that there was an increase in earnings management after the burst of the financial crisis. The results contribute to the debate in the accounting literature regarding the variations in earnings management related to the changes in environmental factors influencing companies. These results have several implications for standard setters and regulators; in particular, companies' incentives are strongly influenced by the general conditions and circumstance of their home countries. Additionally, the study explores the still unexplored developing markets of Eastern European countries. [ABSTRACT FROM AUTHOR]

Community-Based Participatory Research (CBPR) is an effective strategy to promote action research regarding health and substance use issues. The London-based Centre for Ethnicity and Health's CBPR model was replicated in Belgium to study substance use and service utilisation in Bulgarian, Slovakian and Turkish communities in the city of Ghent. This article focuses on the implementation of the CBPR model, challenges and adaptions linked to the Belgian context. In this paper, we describe the study design and actors involved, namely (1) community organisations, (2) the community advisory board and (3) community researchers. Furthermore, we focus on the challenges and pitfalls of the CBPR method and its implications, including (1) community collaboration, (2) co-ethnic researchers, (3) characteristics of the respondents and (4) empowerment of the respective communities. We conclude by discussing potential pathways for future CBPR in the field of substance use and service utilisation among migrants and ethnic minorities. [ABSTRACT FROM AUTHOR]