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dc.contributor.author
Papadopoulos, Konstantinos
en
dc.contributor.author
Kotanidis, Theodoros
en
dc.date.accessioned
2018-04-28T09:46:04Z
dc.date.available
2018-04-29T00:00:15Z
dc.date.issued
2018-04-28
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/29046
dc.rights
Default License
dc.subject
Earnings Management
en
dc.subject
Ownership Structures
en
dc.subject
Discretionary Accruals
en
dc.subject
Real Activities Manipulation
en
dc.subject
Founding Family ownership
en
dc.title
Earnings Management and Ownership Structures: How ownership affects earnings quality? Euro area Case
en
heal.type
masterThesis
en_US
heal.secondaryTitle
How ownership affects earnings quality? Euro area Case
en
heal.generalDescription
Our study investigates the relation between ownership structures and earnings management using data from companies of the countries of the euro zone. Existing literature has documented that different kinds of ownership structures impact differently earnings management. Our dissertation includes founding family ownership, institutional ownership and managerial (insider) ownership as the ownership structures under investigation against earnings management. Following, we use for our study the modified – Jones model with Cash Flow from Operations, a model developed by Lacker & Richardson (2004). In order to detect real activities manipulation we employ measures as developed by Dechow et al. (1998), Roychowdhury (2006) and Kim et al. (2012). Our findings were consistent as the above mentioned theory commanded.
en
heal.keywordURI.LCSH
Corporate profits
heal.keywordURI.LCSH
Corporations--Finance
heal.keywordURI.LCSH
Financial statements
heal.keywordURI.LCSH
Corporations--Accounting
heal.keywordURI.LCSH
Family-owned business enterprises
heal.keywordURI.LCSH
Family-owned business enterprises--Finance
heal.keywordURI.LCSH
Family-owned business enterprises--Management
heal.keywordURI.LCSH
Corporate governance
heal.language
en
en_US
heal.access
free
en_US
heal.license
http://creativecommons.org/licenses/by-nc/4.0
en_US
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management
en_US
heal.publicationDate
2018-04-26
heal.abstract
Our study investigates the relation between ownership structures and earnings management using data from companies of the countries of the euro zone. Existing literature has documented that different kinds of ownership structures impact differently earnings management. Our dissertation includes founding family ownership, institutional ownership and managerial (insider) ownership as the ownership structures under investigation against earnings management. Following, we use for our study the modified – Jones model with Cash Flow from Operations, a model developed by Lacker & Richardson (2004). In order to detect real activities manipulation we employ measures as developed by Dechow et al. (1998), Roychowdhury (2006) and Kim et al. (2012). Our findings were consistent as the above mentioned theory commanded.
en
heal.advisorName
Bozos, Konstantinos
el
heal.committeeMemberName
Bozos, Konstantinos
en
heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
en_US


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