Browsing Μεταπτυχιακές εργασίες / Master Theses by Keywords "earnings management"

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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) ...

  • The effects of IAS and working capital in earnings management.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Drakoulakis, Eleftherios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-02-22
    The earnings management phenomenon and its aspects are presented in this paper. The purpose of this dissertation is to analyze the motives of every part that is engaged directly or indirectly with the enterprise. Moreover, ...

  • Earnings management for small and medium sized enterprise.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Meronianakis, Apostolos
    Thesis advisor: Zisis, Vasileios
    Publication Date: 01-12-2015
    Purpose - This thesis mainly focuses on earnings management. At the beginning there is an introduction and outline of earnings management based on the international bibliography. Later on, looking into the field of family ...

  • The beautification of financial statements and the role of IFRS.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Lionaki, Athina-Maria
    Thesis advisor: Tachynakis, Panagiotis
    Publication Date: 2017-09-08
    In modern societies the phenomenon of beautification of Financial Statements has been intensely preoccupied regulators, investors and general users of financial statements. This phenomenon has given rise to several studies ...