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dc.contributor.author
Baltira, Ioanna
en
dc.date.accessioned
2015-04-07T07:10:37Z
dc.date.available
2015-09-27T05:58:34Z
dc.date.issued
2015-04-07
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/71
dc.rights
Default License
dc.title
Earnings management in the Post-SOX era
en
heal.type
masterThesis
heal.secondaryTitle
Evidence from US commercial banks
en
heal.keyword
Dissertations, Academic
en
heal.keyword
Earnings management
en
heal.keyword
Corporate profits
en
heal.keyword
Banks and banking--United States--Accounting
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 Banking and Finance
heal.publicationDate
2012-10
heal.bibliographicCitation
Baltira Ioanna, 2012, Earnings management in the Post-SOX era : evidence from US commercial banks, Master's Dissertation, International Hellenic University
en
heal.abstract
This study examines earnings management behavior by US-listed commercial banks during the Sarbanes-Oxley Act. We employ two different measures in order to study earnings management, the frequency of small reported net income, and the difference between discretionary securities gains and losses and loan loss provisions. We find that high-performance banks, well-capitalized banks and high-leveraged banks are to a great extent prone to earnings management. We also find that banks with high growth opportunities and banks audited by one of the Big-Four auditing companies do not engage in earnings management.
en
heal.tableOfContents
1. Introduction ........................................................................................ 6
2. Techniques and motivations for earnings management ................. 11
2.1 Common earnings management techniques ....................................................... 11
2.2 Motivations for earnings management ............................................................... 12
3. Literature Review ............................................................................... 14
4. Data & Methodology .......................................................................... 19
4.1 Sample selection criteria .................................................................................... 19
4.2 Model Specifications .......................................................................................... 19
4.3 Limitations ......................................................................................................... 23
5. Empirical results ................................................................................. 24
5.1 Sample statistics ................................................................................................. 24
5.2 Correlations ........................................................................................................ 25
5.3 OLS regressions ................................................................................................. 26
5.4 Additional sensitivity analysis ........................................................................... 28
6. Conclusions, Implications and Recommendations .......................... 30
References ................................................................................................ 32
Appendix .................................................................................................. 39
en
heal.advisorName
Leventis, Dr. Stergios
el
heal.committeeMemberName
Leventis, Dr. Stergios
en
heal.committeeMemberName
Cohen
en
heal.committeeMemberName
Dedoulis
en
heal.academicPublisher
School of Economics, Business Administration and Legal Studies, MSc in Banking and Finance
en
heal.academicPublisherID
ihu
heal.numberOfPages
39
heal.fullTextAvailability
true
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