Browsing by Keywords "διαχείριση κερδών"

Now showing items 1-7 of 7

  • IFRS and accounting quality.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Konstantinidis, Georgios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2020-09-18
    This postgraduate thesis investigates the accounting quality of the International Financial Reporting Standards (I.F.R.S.). Initially, a number of reports on various aspects of IFRS implementation is discussed. Literature ...

  • 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 effects of the auditors in the management of profits.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Papachristofi, Eirini; Chatzigiannaki, Evangelia; Psoma, Vasiliki
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-04-24
    The published earnings have a strong impact on all the activities of a business, as well as on the decisions taken by their management. One of the most important objectives is to meet the expectations of investors and the ...

  • 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 ...

  • 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: 2020-06-18
    This 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 ...

  • Quality profit and company decisions.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Polopetraki, Panagiota
    Thesis advisor: Floros, Christos
    Publication Date: 2020-07-09
    This paper is focused on the quality of business profit and the way to control and manage it. Through analysis of financial statements, we can discover important information for each company. An important element of financial ...