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This paper aims to analyse in more detail the factors affecting earnings and management of companies. The presented paper consists of four parts. The first part is focused on the explanation and theoretical aspects of earnings. In the theoretical part definitions of earnings, functions of earnings and basic division of earnings and management commercial companies are introduced. The second part of the paper deals with analysis of factors affecting earnings and management of companies. The factors are divided into two groups. The first group are factors resulting from the State's earnings and second group of factors from side of companies. The basic methods used in presented paper are descriptive method, analysis, selected mathematical-statistical methods, graphical methods, comparison, and synthesis. The third part paper deals with results of analysis of the earnings of Slovak companies based on factors defined in previous part paper. The fourth part of paper is devoted to discussions on solved and researched issues. In the fifth part, the paper deals with the conclusions on factors affecting earnings and management of companies. The result of presented paper is a comprehensive view of factors that affect earnings management of commercial companies.

Analysis of Factors with Impact on Earnings and their Management in Commercial Companies