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dc.contributor.author
Tsivgouli, Sofia
en
dc.date.accessioned
2018-05-02T09:43:51Z
dc.date.available
2018-05-03T00:00:18Z
dc.date.issued
2018-05-02
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/29066
dc.rights
Default License
dc.subject
Institutional ownership
en
dc.subject
Earnings management
en
dc.subject
Real activities manipulation
el
dc.subject
Income – increasing discretionary accruals
en
dc.title
Earnings management and institutional ownership: Evidence in the UK
en
heal.type
masterThesis
en_US
heal.secondaryTitle
Evidence in the UK
en
heal.classification
Financial Management
en
heal.keywordURI.LCSH
Corporate profits
heal.keywordURI.LCSH
Corporations--Finance
heal.keywordURI.LCSH
Financial statements
heal.keywordURI.LCSH
Corporations--Accounting
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
2018-04-30
heal.abstract
This study examines whether the level of institutional ownership is correlated with managerial discretionary accounting choices in the UK. Prior studies examined the institutional ownership as a stand-alone factor for earnings management. This study examines how the managerial acrobatics over the reported results vary according to the different levels of institutional ownership. The purpose of this study is to shed light on the association of institutional ownership and earnings management, not only from discretionary accruals perspective but as well from real activities perspective. It is crucial to understand the underlying factors that enhance or undermine the transparency of reported earnings and more specifically how the ownership structure exerts positive or negative influence on the credibility of financial results. Analysts, investors, auditors, public policers and managers should be interested in this kind of analysis because it provides insight how the level of institutional ownership can be a determinant factor of earnings quality in the UK. Our findings suggest that the different levels of institutional investors’ participation correspond to different levels of earnings management exerting a quadratic influence.
en
heal.advisorName
Leventis, Stergios
el
heal.committeeMemberName
Leventis, Stergios
en
heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
en_US
heal.spatialCoverage
United Kingdom
el


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