Odložená daň jako nástroj earnings managmentu: systematická rešerše literatury

The aim of this master's thesis is to systematically review and analyse the academic literature focusing on the use of deferred tax as a tool for earnings management. To achieve this objective, a systematic literature review was conducted in accordance with the PRISMA 2020 guidelines. Based on keywords, 22 relevant empirical studies published between 2000 – 2026 were identified in the Scopus and Web of Science databases, which were subsequently analysed and divided into thematic clusters. The synthesis of findings suggests the existence of a relationship between deferred tax and earnings management. The studies show that deferred tax represents a significant area of managerial discretion and is used primarily in the context of “big bath” strategies, income smoothing, and meeting capital market expectations. At the same time, deferred tax can serve as an indicator of earnings management practices, particularly through the analysis of book-tax differences. However, the interpretation of the results is conditioned by the institutional and regulatory environment, including the accounting framework and firm characteristics. The thesis contributes to the systematisation of existing knowledge and indicates directions for further research, particularly in the context of the European environment.