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dc.contributor.author
Pappas, Kostas
en
dc.date.accessioned
2015-06-13T10:09:31Z
dc.date.available
2015-09-27T05:57:23Z
dc.date.issued
2015-06-13
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/309
dc.rights
Default License
dc.title
Earnings Management and Corruption
en
heal.type
masterThesis
heal.secondaryTitle
Evidence from the European Union
en
heal.keyword
Dissertations, Academic
en
heal.keyword
Earnings management
en
heal.keyword
Earnings--Europe
en
heal.language
en
heal.access
free
el
heal.license
http://creativecommons.org/licenses/by-nc/4.0
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in Management
heal.publicationDate
2010
heal.bibliographicCitation
Pappas Kostas , 2010, Earnings Management and Corruption: Evidence from the European Union,Master's Dissertation, International Hellenic University
en
heal.abstract
This paper examines systematic differences in earnings management by counties belonging in the European Union where accounting standardization is of highly importance. An explanation is proposed for these differences based on corruption levels existing in individual countries. Earnings management is expected to be higher in more corrupted countries since insiders might be more prone to exercise incentives to mask corporate performance. The findings are consistent with this prediction and suggest that the quality of financial reporting and audit is dependent on a multi-set of factors related to corruption. Moreover the impact of IFRS application is explored in order to verify if earnings management is reduced in the post adoption period. The evidence is inconclusive on the positive role of international accounting standards in reducing the level of earnings management. Policy implications and suggestions for further research are offered.
en
heal.tableOfContents
1. Introduction .........................................................................................................................................6 2. Literature Review ................................................................................................................................9 2.1 Earnings Management...................................................................................................................9 2.2 International Financial Reporting Standards .............................................................................10 2.3 Corruption ...................................................................................................................................12 2.4 Development of Hypothesis .........................................................................................................13 3. Research Methods and Data ..............................................................................................................17 3.1 Measuring Earnings Management ..............................................................................................17 3.2 Measuring Corruption.................................................................................................................20 3.3 Measuring Differences of Earnings Management in Pre and Post IFRS Adoption Periods.......20 3.4 Data Collection Procedure..........................................................................................................22 4. Empirical Results ..............................................................................................................................25 4.1 Univariate Tests ..........................................................................................................................25 4.2 Multivariate Tests........................................................................................................................25 4.3 Comparison of pre and post IFRS adoption periods...................................................................29 5. Conclusions .......................................................................................................................................31 References .............................................................................................................................................33 Table of Illustrations Figure 1..................................................................................................................................................38 Table 1...................................................................................................................................................39 Table 2...................................................................................................................................................40 Table 3...................................................................................................................................................41 Table 4...................................................................................................................................................42 Table 5...................................................................................................................................................43 Table 6...................................................................................................................................................44 Table 8...................................................................................................................................................48
en
heal.advisorName
Leventis, Stergios
en
heal.committeeMemberName
Leventis, Stergios
en
heal.committeeMemberName
Anagnostopoulou, Seraina
en
heal.committeeMemberName
Prof. Cohen, Sandra
en
heal.academicPublisher
School of Economics, Business Administration and Legal Studies, MSc in Management
en
heal.academicPublisherID
ihu
heal.numberOfPages
49
heal.fullTextAvailability
true


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