Browsing Μεταπτυχιακές εργασίες / Master Theses by Author "Tsafaraki, Eleni"
The impact of deferred taxation (IAS 12) and the earnigs management in the economic statements of the Greek listed companies in the Greek stock exchange market.H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
Authors: Tsafaraki, Eleni
Thesis advisor: Samara, Angeliki
Publication Date: 2020-06-18This diploma thesis examines the phenomenon of profit manipulation (earnings management) through the method of accrual accounting and deferred taxation, meaning identified through IAS 12 and applied to all Economic entities ...