Now showing items 1-2 of 2

  • 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, ...
  • The contribution of internal audit in avoiding the earnings management of the financial statements: the critical and empirical approach.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Zacharioudakis, Georgios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2019-05-13
    Purpose: The current dissertation investigates the relationship between corporate governance mechanisms and earnings management. More emphasis is given on the role of internal audit and particularly on the role of the audit ...