Browsing Μεταπτυχιακές εργασίες / Master Theses by Keywords "accruals"

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  • Deferred tax and earnings management.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Rousakis, Nikolaos
    Thesis advisor: Zisis, Vasileios
    Publication Date: 2017-02-23
    Originality: In recent years and especially during the latest economic crisis, the phenomenon of earnings management is troubling in a great degree the users of economic situations (analysts, investors, regulatory services) ...

  • Accruals and cash flows: effects in profitability and future returns.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Saitaki, Maria
    Thesis advisor: Papanastasopoulos, Georgios
    Publication Date: 2017-09-13
    Purpose The purpose of this paper is to examine whether the findings of Richard G. Sloan (1996), confirmed the Greek reality, in the case of the Athens Stock Exchange for the period 1993-2008. Design/methodology/approach ...

  • The characteristics of the board, the audit committee and the quality of financial statements.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Giotis, Nikolaos
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 20-07-2014
    The purpose of this study is to investigate the association between firms' financial reporting quality and corporate governance characteristics. In particular, this research examines whether board and audit committee ...