Browsing EΛ.ΜΕ.ΠΑ. / HMU by Keywords "earnings management"

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  • 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 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 ...