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Dissertations / Theses on the topic 'Earnings management ; Financial statements'
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McCulloch, Brian William. "Earnings management with reversing accruals /." Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/8796.
Makarem, Naser. "Downward earnings management through real activities manipulation." Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=229726.
Smith, Pamela Ann 1959. "The Early Adoption of Accounting Standards as an Earnings Management Tool." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278742/.
Nichols, Nancy Brown. "Earnings Management and the Independence or Interdependence of Accounting Choices: the Decision to Adopt Mandated Accounting Changes." Thesis, University of North Texas, 1997. https://digital.library.unt.edu/ark:/67531/metadc277774/.
Carvalho, Jean-Paul. "Investor communications around adverse earnings shocks." University of Western Australia. School of Economics and Commerce, 2005. http://theses.library.uwa.edu.au/adt-WU2005.0123.
Santos, Ana Filipa Miranda dos. "A gestão de resultados na divulgação de contas consolidadas vs contas individuais." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19987.
Akinteye, Ademola [Verfasser]. "Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria / Ademola Akinteye." München : GRIN Verlag, 2019. http://d-nb.info/1201414482/34.
Perols, Johan L. "Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining." [Tampa, Fla] : University of South Florida, 2008. http://purl.fcla.edu/usf/dc/et/SFE0002486.
Baptista, Evelyn Maria Boia. "Análise do perfil das empresas brasileiras segundo o nível de gerenciamento de resultados." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2008. http://hdl.handle.net/10183/15347.
Ngurumin, Iorchir Doris. "Impact of mandatory IFRS adoption on earnings quality : evidence from eight African countries." Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=227978.
Mashoka, Tareq Zaki. "Earnings management and loss reversal." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4619.
Choi, Hyun-Dol. "Analysis and valuation implications of persistence and cash-content dimensions of earnings components based on extent of analyst following." Diss., Georgia Institute of Technology, 1994. http://hdl.handle.net/1853/29800.
Duncan, Ashley John. "A user's guide for financial statements of African companies." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/49691.
Flagmeier, Vanessa [Verfasser]. "Financial statements tax disclosure - management incentives and usefulness / Vanessa Flagmeier." Paderborn : Universitätsbibliothek, 2017. http://d-nb.info/1132193060/34.
Bachert, Kristian [Verfasser]. "Fair Value Accounting : Implications for Users of Financial Statements / Kristian Bachert." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2012. http://d-nb.info/1042424926/34.
Athanasakou, Vasiliki. "'Earnings Management under changing regimes of reporting Financial Performance'." Thesis, University of Manchester, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492769.
Koch, Adam Stuart. "Financial distress and the credibility of management earnings forecasts /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.
Van, Vuuren Heleen Janse. "Disclosing risk management policies in financial statements / by Heleen Janse van Vuuren." Thesis, North-West University, 2006. http://hdl.handle.net/10394/2507.
Binneman, Jason. "Quality of earnings as an investment indicator : a literature review." Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/10172.
Pungaliya, Raunaq Sushil. "Three essays on earnings management, financial irregularities, and capital structure." Diss., University of Iowa, 2010. https://ir.uiowa.edu/etd/580.
YANG, Ziyun. "The value-relevance of asset write-down regulations in China : the roles of information relevance and measurement reliability." Digital Commons @ Lingnan University, 2003. https://commons.ln.edu.hk/otd/7.
Limacher, Joseph. "Attitude and aggregation in financial reports : their effects on the assessment of company performance and management credibility /." Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/8778.
ZHAO, Shunan. "Is the provision of more timely earnings information good for the Chinese stock market? : evidence from investor reactions to management earnings forecasts." Digital Commons @ Lingnan University, 2012. https://commons.ln.edu.hk/fin_etd/5.
Bleibtreu, Christopher [Verfasser]. "Audit Market Regulation, Supplier Concentration, and the Quality of Audited Financial Statements / Christopher Bleibtreu." Konstanz : Bibliothek der Universität Konstanz, 2012. http://d-nb.info/1026847133/34.
Gleichmann, Tobias [Verfasser], Michael [Akademischer Betreuer] Grüning, and Jörg R. [Gutachter] Werner. "The detection of fraudulent financial statements using textual and financial data / Tobias Gleichmann ; Gutachter: Jörg R. Werner ; Betreuer: Michael Grüning." Ilmenau : TU Ilmenau, 2020. http://d-nb.info/1221063383/34.
Avila, Kimberly Louise. "Real Earnings Management and Financial Restatements in the Post-Sox Era." Thesis, The University of Arizona, 2010. http://hdl.handle.net/10150/146865.
Brugger, Alexander J. "Earnings Management in European Football: How Effective is Financial Fair Play?" Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1169.
Shiba, Nomsa. "Published RSA cash value added statements." Thesis, Stellenbosch : Stellenbosch University, 1999. http://hdl.handle.net/10019.1/72015.
Almakrami, Mohammad Yahia. "The Use of Financial Statements to Predict the Stock Market Effects of Systemic Crises." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cgu_etd/85.
Fan, Nancy M. "A study of foreign earnings management using an empirical distribution approach." 2008. http://hdl.handle.net/10106/1014.
Chan, Yu-Hsia, and 詹玉霞. "The Effect of Earnings Management and Corporate Governance on Restatement of Financial Statements." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/59891258356487033014.
Russ, Robert W. "SEC regulation of corporate 10K filing dates : the effect of earnings management and market recognition /." 2005. http://hdl.handle.net/10156/1380.
Liu, Caixing. "The Sarbanes-Oxley act and mitigation of earnings management." Thesis, 2004. http://proquest.umi.com/pqdweb?index=0&did=775155191&SrchMode=2&sid=1&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1233789565&clientId=23440.
CHEN, CHI-SHAN, and 陳季姍. "The Relationship between Earnings Management and Financial Statement Comparability." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/17750412247780342173.
Yeh, Yun-Tzu, and 葉韻姿. "Study on the Earnings Management of Construction Industry Based on Stand-Alone and Consolidated Financial Statements." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/14499386755231416286.
Yu, Jiang Dai, and 江岱餘. "Accounting Flexibility,Earnings Management and Value-Relevance of Financial Statement." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/20333030928502228817.
Su, Wei-Chieh, and 蘇偉傑. "Real Earnings Management and the Value-relevance of Financial Statement." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/76547503411797129559.
Lin, Ya-Chiung, and 林雅瓊. "The relation between central agency problem ， financial statement and earnings management." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/20191263187910407808.
Cao, Yiting. "Performance reporting of comprehensive income and earnings management." Thesis, 2017. https://hdl.handle.net/2144/23341.
fiona_hsieh and 謝冬英. "CASE STUDY FOR TWO KINDS FINANCIAL STATEMENT AND EARNINGS MANAGEMENT IN TAIWAN ENTERPRISE." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/99959678956900565170.
Lai, Ying-Yu, and 賴瑩毓. "The Relationships of Corporation Governance, Earnings Management and Value-Relevance of Financial Statement." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/27892820350629406894.
Chen, Shou-Chin, and 陳首志. "Relation Between Financial Statement Fraud Involved in the SEC Investigation and Real Earnings Management." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/73262119167473236701.
Chia-Hsin, Chen, and 陳佳欣. "Financial Statements Restatement and Credibility of Management Earnings Forecasts: Empirical Evidence from Firms Listed in the Taiwan Stock Exchange and GreTai Securities Exchange." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/22106665740369415310.
Lin, Yi-Yin, and 林怡吟. "Earnings Management and the Value-relevance of Financial Statement - the empirical evidence for China Capital Market." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/84352940738366807052.
Nian, Pei-Shih, and 粘佩詩. "The Impact of Audit Quality and Financial Statement Fraud on the Choice of Earnings Management Behaviors." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/23761043208892970377.
Suliman, Yasmeen. "The use of earnings per share disclosures in annual financial statements by managers of South African equity unit trust portfolios as a performance indicator." Thesis, 2000. http://hdl.handle.net/10413/3803.
Hsieh, Ying-Chan, and 謝瑛展. "Real Earnings Management and the Value-relevance of Financial Statement - the empirical evidence for China Capital Market." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/00174644636314096375.
wu-chia-shan and 吳佳珊. "The Effect of Earnings Management via SFAS No.35 Adoption on the Value Relevance of Financial Statement." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/97747687590455661913.
Huang, Hueiying, and 黃惠穎. "Accounting Flexibility, Earnings Management and Value- relevance of Financial Statement-the empirical evidence for China Capital Market." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/55839743814077650776.
Huang, Po-Cheng, and 黃柏誠. "The Impact of Earnings Management and Corporate Governance on Financial Statement Frauds and CPA Sanctions-Evidence from China." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/97ye6g.
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Master Thesis in Business Administration Title: The Impact of Financial Analysts on Earnings Management Authors: Nicholas Morgan & Tim Roth ... Earnings management has become a highly visible field in recent years due to the impact of a series of major accounting scandals (Yu, 2008). Enron is one of the most well-known
Earnings Management, Earnings Benchmarks, and Directors' Remuneration: UK evidence: Authors: Zheng, Junxia: Issue Date: 2020: Publisher: Newcastle University: Abstract: ... The thesis presented a more comprehensive understanding of earnings management for the UK market, and offered forward some practical implications for researchers, policy ...
The research of this thesis will focus on the relation between CEO variable remuneration and earnings management in companies of the Euro‐next index. The listed companies of the Euro‐next 100 index between 1999‐ 2009 will be used for this study.
The content of this thesis is the sole responsibility of the author and does not reflect the view of either the supervisor, second assessor, Erasmus School of Economics or Erasmus University. Earnings management in commercial banks from the perspective of the ... Erasmus School of Economics Master Thesis Accounting, Auditing & Control Track ...
complete. One of the most common type of voluntary disclosures is the management earning forecast. Management earnings forecasts are voluntary disclosures that give key information about the future earnings of a firm. Managers disclose earnings forecasts to create or change market earnings expectations (Hirst et al., 2008).
In this thesis, I examine earnings management issues in the UK context. The thesis consists of three essays. The first chapter investigates whether managers base their tradeoff decisions among real - earnings management, accruals-based earnings management, and classification shifting, on the costs, constraints and timing of each strategy in the UK.
The results show that in the face of increased competition, high quality managers manipulate earnings via accruals rather than more costly real earnings management. Overall, the results of this thesis show that management compensation is a crucial factor in assessing the costs of earnings management at the firm level.
combined earnings management strategies tend to be the most overvalued targets prior to M&A which is consistent with those results reported by Roychowdhury et al. (2012). To sum up, UK publicly listed targets are more likely to utilise combined earnings management strategies based on accruals and real-activities prior to a takeover,
This thesis finds that the term earnings management is seen differently from its extant definition. In addition, this thesis provides evidence that the different roles in the process
During my seminar Advanced Financial Accounting I came in contact with International Financial Reporting Standards and earnings management. The subject caught my attention and I decided to choose it as a research topic for my master thesis. After ten months of hard work my master thesis is finally finished.
^Master thesis Department Accounting, Faculty of Economics and Business Studies, Tilburg University Abstract In this thesis the influence of the CFOs equity incentives on earnings management compared to the influence of the CEOs equity incentives is studied. Equity based compensation makes executives income dependable on the share price.
Earnings management literature aims to explain why managers manipulate earnings, how they do so and what the consequences of this behavior are. This thesis studies these key questions and aims at finding answers to them in regard to the mining industry. Mining is truly global with operations spread amongst a wide range of global locations.
The past decade has been characterized as a period of financial crisis. A number of high-profile cases have highlighted the role of financial reporting and the issues surrounding earnings management. The flood of these so-called 'accounting scandals' and the alarming increase in accounting revisions and restatements has drawn the attention around the globe of accounting researchers and the ...
Three essays on Earnings Management Evidence from UK A thesis submitted for the degree of Doctor of Philosophy By Muhammad Azam Department of Economics and Finance ... This thesis is dedicated to my beloved father Muhammad Anwar and my late Uncle Fazal Quader, it was their dream to see me become a doctor and a successful person. ...
The definition of earnings management has been inconsistent in the literature. Major problems with the definition include ambiguity and immeasurability. As a solution, this paper intends to develop a constructive definition of earnings management and discuss the conceptual distinctions between earnings management and its counterparts. The review of the literature provides evidence of the ...
One of the relevant company behavior themes in business is earnings management. Earnings management is the choice by a manager of accounting policies or real actions, affecting earnings in such a way that specific reported earnings objectives can be achieved (Cohen, Dey & Lys, 2008). While the practice of earnings management is not illegal
Manajemen Laba (Earnings Management) adalah sebuah metode pemanipulasian laporan keuangan untuk meningkatkan penampilan posisi keuangan perusahaan, perusahaan menggunakan manajemen laba untuk ...
APA, Harvard, Vancouver, ISO, and other styles. Abstract: This thesis investigates whether firms use real activities manipulation for income-decreasing earnings management purposes. Managers can use different tools to manage earnings. Given that managers have the authority to apply their own judgment in the preparation of financial reports and ...
Master thesis: Earnings management through 2. Earnings management Earnings management is a term that has been addressed in several studies over a large period (Healy, 1985; Dechow et al., 1995; Ahmed et al. structure of this chapter is to explain applied to banks. Paragraph 2.2 points out motives for banks to engage in earnings management and
Master Thesis H•dy Elwakiel. Abstract II Accounting Policy Choices before Going Public ABSTRACT: Companies that go public do not have market determined prices for those shares. There is high information asymmetry between the management of a company and the potential investors. ... § 3.1 MOTIVATIONS FOR EARNINGS MANAGEMENT ...
Thompson Rivers University. Dear Paul. I suggest a topic combining earnings management and dividend payout. Both metrics are being managed by the firm to create stability. The question remains is ...
definitions on earnings management, discusses methods and patterns to manage earnings and covers theoretical background on earnings management, at last it concerns methodology to detect earnings management. Chapter 5 reviews empirical research on earnings management. Chapter 6 enumerates the research design for this research.