Now showing items 1-3 of 3

  • 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) ...
  • Deferred taxation.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Mourtzakis, Ioannis; Tachan, Georgios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-04-05
    This graduate thesis was created due to the general interest observed in the economy in recent years, with regard to issues related to deferred taxation. Our work consists of three chapters. In the first chapter we talk ...
  • International Accounting Standard 12 - "Income taxes"

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Apostolelis, Ioannis; Sofou, Aikaterini
    Thesis advisor: Cheimonaki, Christianna
    Publication Date: 2017-07-04
    As part of the study carried out investigating one of the features that make up the International Accounting Standards 12 (IAS 12) and Deferred Tax (IS). This is a study based on data from the laws and regulations in force ...