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dc.contributor.author
Gjorgo, Kostandina
en
dc.contributor.author
Llenga, Ejona
en
dc.date.accessioned
2015-05-28T09:13:11Z
dc.date.available
2015-09-27T05:58:36Z
dc.date.issued
2015-05-28
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/95
dc.rights
Default License
dc.title
The impact of UEFA's financial fair play regulations on earnings management
en
heal.type
masterThesis
heal.keyword
Dissertations, Academic
en
heal.keyword
Earnings management
en
heal.keyword
Sports administration
en
heal.keyword
Sports--Finance
en
heal.keyword
Sports--Management
en
heal.keywordURI.LCSH
Earnings management
en
heal.keywordURI.LCSH
Earnings quality
en
heal.keywordURI.LCSH
UEFA’s Financial Fair Play
en
heal.keywordURI.LCSH
Football clubs
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
Gjorgo Kostandina and Llenga Ejona, 2012, The impact of UEFA's financial fair play regulations on earnings management, Master's Dissertation, International Hellenic University
en
heal.abstract
The scope of this paper is to analyze the impact of the implementation of UEFA’s Financial Fair Play Regulations on the earnings management behavior of 84 European football clubs, for the period under investigation 2009-2011. This study, where earnings management was measured by income smoothing and accrual manipulation, indicates that the implementation of UEFA’s Financial Fair Play Regulations will increase earning manipulation. Thus, is very important that authorities (government, auditors) take all the necessary actions so as to protect shareholder’s and various stakeholder’s interests.
el
heal.tableOfContents
Abstract ......................................................................................................................................................... II Acknowledgements ...................................................................................................................................... III Table of Contents ......................................................................................................................................... IV Table of illustrations ..................................................................................................................................... V List of Figures ............................................................................................................................................ V List of Tables ............................................................................................................................................. V Chapter 1: Introduction ................................................................................................................................ 1 Chapter 2: Literature Review ........................................................................................................................ 5 2.1 Definition ............................................................................................................................................ 5 2.2 Motives for earnings management ..................................................................................................... 7 2.3 Detecting earnings management ...................................................................................................... 11 Chapter 3: UEFA’s Financial Fair Play Regulations ...................................................................................... 14 Chapter 4: Research hypothesis ................................................................................................................. 21 4.1 Size .................................................................................................................................................... 21 4.2 Leverage ............................................................................................................................................ 22 4.3 Growth .............................................................................................................................................. 23 4.4 Cash flows ......................................................................................................................................... 25 4.5 Listed ................................................................................................................................................. 26 4.6 Implementation of Financial Fair Play Regulations ........................................................................... 28 Chapter 5: Date selection procedure and research design ........................................................................ 30 5.1 Introduction ...................................................................................................................................... 30 5.2 Data selection Procedure .................................................................................................................. 30 5.3 Research Design ................................................................................................................................ 31 Chapter 6: Data Analysis and Empirical Results .......................................................................................... 37 6.1 Introduction ...................................................................................................................................... 37 6.2 Descriptive statistics and correlation ................................................................................................ 37 6.3 Empirical Results for Earnings Management .................................................................................... 39 Chapter 7: Conclusion, Limitations, Contribution and Recommendations ................................................ 44 List of References ........................................................................................................................................ 46
en
heal.advisorName
Leventis, Dr. Stergios
en
heal.committeeMemberName
Leventis, Dr. Stergios
en
heal.committeeMemberName
Tsekrekos
en
heal.committeeMemberName
Iatridis
en
heal.academicPublisher
School of Economics & Business Administration MSc in Banking & Finance
en
heal.academicPublisherID
ihu
heal.fullTextAvailability
true


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