The impact of institutional investor type on corporate. This thesis contributes quantitative and qualitative evidence from southeast asia to the literature on earnings management and audit quality. Revenue management beyond estimate, then optimize revenue management or rm for short is today a ubiquitous area of operations research that is concerned with developing into a science, the art of selling the right item, to the right person, at the right price. Sarbanes oxley, leverage and noncash acquisition premia. Does the commercial banking industry of uae practice earnings management dr. Phd thesis corporate governance and the relationship. The association between earnings management and audit quality is investigated primarily by a new measure of audit quality and a new probit model. Therefore, this phd thesis examines whether similar notes to the accounts are negatively associated with a firms propensity to manage earnings. He started his phd project at the university of amsterdam in 2002. Governance and corporate pdf save form data free finance research has faced this problem, which is often. Because the number of firms that have been forced to restate earnings is small in this. University of ghana businessschool department of accounting phd in accounting background and justification the university of ghana business school regenerated itself at the start of the 20042005 academic year as a full fledge faculty of the university of ghana headed by a dean with six. The results indicate that firms close to violation or in technical default of their interest coverage debt to ebitda covenants engage in higher levels of ram relative to firms far from violation. Mikael einer johan soderqvist abstract in order for nancial reporting to serve its purpose, the information conveyed needs to be correct.
Bank competition, earnings management and profit persistence. Are local directors better monitors, and directors incentives and earnings management, hong wan. There is currently incomplete knowledge on the relationship between insider trading and earnings management on the one hand and earnings management and firm performance on the other in light of the recent regulatory intervention sox. In this thesis, earnings management is measured using the magnitude of discretionary accruals as estimated by. Many questionable issues concerning the term of earnings management are still available. Mohammed obeidat introduction it is the right of external users of accounting information to be provided with more adequate information to protect their interests. A major contribution of this study is the development of models to. Evidence from southeast asia weerapong kitiwong phd thesis university of york the york management school july 2014. Sarbanesoxley act, insider trading and earnings management. An examination of earnings management by nasdaq firms in jeopardy of delisting by william houston belski dissertation submitted to the faculty of the virginia polytechnic institute and state university in partial fulfillment of the requirements for the degree of doctor of philosophy in.
The impact of religiosity, culture, legal environment and corporate. Uk evidence by basiem khalil alshattarat a thesis submitted to plymouth university in fulfilment for the degree of. However, research surrounding this issue is underdeveloped in relation to the kuwaiti capital market. Properties of management earnings forecasts following mergers and acquisitions.
Three essays on earnings management, financial irregularities, and capital structure by raunaq sushil pungaliya a thesis submitted in partial fulfillment of the requirements for the doctor of philosophy degree in business administration in the graduate college of the university of iowa may 2010 thesis supervisor. The results of this research support these propositions. This master thesis is written for the master program accounting, auditing and control. Please note that this is not a comprehensive list of all doctorate degrees from this school. Corporate governance mechanisms and earnings management in. In the context of earnings management, as far as i know, this phd research is the first to. Phd thesis portsmouth research portal university of portsmouth. The first essay implements a first test of the debt covenant hypothesis for the uk.
The completion of my phd would not have been possible without the support of. An investigation of earnings management and earnings manipulation in the uk tools. Empirical research on financial notes to the accounts and. Therefore, the tradeoff between the incentive alignment bene. Earnings management and its relationship with corporate. Further, industry membership is found to significantly impact upon the overall degree of real earnings management behaviour of firms in the mena region.
Indeed, the present research is to seek the relationship between roles of chief executive officer who also serves as a chairman of the company hereinafter called. This thesis investigates the association between corporate governance. Earnings management in private swedish companies a study of the contributing factors. Due to a large number of accounting scandals the academic term earnings management has become more known to the world in recent years, which has lead to an increased demand for further research on this subject. Board independence, earnings management and the moderating. Doctoral thesis research proposal 2010 1 of 18 please note.
Theses dissertations from 2014 pdf austin, chelsea rae 2014, analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance. The earnings management around listing phenomenon has been widely discussed in the literaturewith conflicting results. A list of books which already appeared in the series can be found in the back. I abstract this thesis explores three aspects of minority shareholder protection in the chinese stock market, where earnings management depends on the split share. Because stockforstock acquirers use their own shares to pay for targets. An empirical investigation of earnings management in the. Pdf the development of earnings management research a. As a result, smes often faced obstacles during their operations.
Earnings management emerges from accounting discretion that managers allowed to decide for company. Jun 25, 2018 this page is a libary of phd theses related to critical management organisation studies, which are available for download. Hence, i am interested in finding out whether the companies that provide shortterm incentives i. Durham etheses earnings management, tunnelling behaviour. The financial support from the hanken foundation, harry schaumans. The thesis seeks to provide general knowledge about earnings management and attempts to apply certain. This thesis applied two theories agency and signalling theories to determine how the full convergence with ifrs will affect the financial reporting of the companies listed on bursa malaysia. Algharaballi, eiman 20 earnings management practices and subsequent firm performance of companies listing on the kuwait stock exchange kse. The first chapter is the introduction and introduces the background and contributions, the innovations and research. The dissertation consists of three chapters that are written in the form of separate. Corporate governance and earnings management in saudi listed. The results indicate that firms close to violation or in technical default of their interest coverage debt to ebitda covenants engage in higher levels of ram relative to.
In addition, this thesis examines whether earnings management techniques are used as substitutes or. The purpose of this study is to investigate the association between different types of executives compensation schemes being practised by the public listed companies in malaysia and earnings management. By focusing on accruals management, it extends current understanding of the relation between institutional investor type and earnings management beyond a earnings. Chapter three examines how competition affects bank earnings persistence by exploiting a natural experiment following interstate banking deregulation that increased bank competition. The earnings management around listing phenomenon has been widely. Doctoral thesis impact of earnings management on the valuerelevance of earnings and book value. In this thesis, the value relevance of earnings is measured using the earnings response coefficient. An empirical investigation of earnings management in the mena.
Earnings management in the libyan corporations research. Phd seminars 12 credits thesis 45 credits total credits 75 81 credits. Earnings management and female representation on the board of directors author. Fornamn efternamn earnings management through accrualbased analysis case study. In this research, secondary data, which was accrualsbased models, and primary data analysis, which included a questionnaire survey combined with semistructured interviews, were used to achieve the objectives of this research, that are.
Financial management and profitability of small and medium. The impact of ownership structure and external audit on accruals and real activities earnings management in jordan published phd thesis university of gloucestershire uk. Marashdeh a thesis submitted in partial fulfilment for the requirements for the degree of phd, at the university of central lancashire september 2014. This thesis examines the relation between institutional investor type specifically, transient and longterm oriented institutional investors and the discretionary earnings management strategies of their portfolio firms.
Detecting earnings management using neural networks vasa 2010 earnings management using neural networks. In this dissertation, i examine whether high disclosure costs explain why acquirers manage earnings before stockforstock acquisitions. Earnings management occurs when a firm uses discretion and judgement in. Durham etheses the effectiveness of corporate governance and. Abstract the objective of this thesis is to investiga. This thesis examines the relationship between financial management and profitability of smes to determine whether financial management practices and financial characteristics. This is a sample phd thesis proposal for the school of geography environment and earth sciences at victoria university.
This paper addresses gender diversity on boards of directors, a factor argued to have. The results also provide strong evidence that firms use accrualsbased and real activitiesbased earnings management techniques as complements rather than as substitutes. Phd thesis on earnings management critical essay literary example. This thesis examines three essays in earnings management using ukbased data samples. Detecting earnings management using neural networks. This means that the effect of similar textual accounting policy disclosures or rather notes relative to other firms in the same industry is tested on both, accrualbased and real earnings management. Uvadare digital academic repository earnings quality. Examining the impact of national culture on internalization benefits, and the implications of early versus latemover status for bidders and their rivals, tanja steigner. University phd annual conference 2015 for their valuable comments. Earnings management, indeed, is one, of the most widely forms used, usually by the managers to fulfil a number of. Bond university doctoral thesis impact of earnings management.
Ifrs adoption impacts on financial position and earnings. Corporate governance, earnings quality and firm value. The research interest of this thesis covers firms real earnings management. Earnings management and female representation on the board of. Oct 30, 2011 lin, teng 2011 corporate governance mechanisms and earnings management in transitional countries evidence from chinese listed firms. Review and cite earnings management protocol, troubleshooting and other methodology information contact experts in earnings management to get answers. A thesis submitted in partial fulfilment of the requirements of the. Durham etheses investigation into earnings management. This thesis examines the impact of competition and earnings management on bank earnings persistence by exploiting natural experiments ibbea and sox. Three essays on earnings management, financial irregularities. Lin, teng 2011 corporate governance mechanisms and earnings management in transitional countries evidence from chinese listed firms. Business and management thesis and dissertation collection. Earnings management practices and subsequent firm performance. Business administration theses and dissertations henry b.
In the second chapter, titled earnings management, investment, and managerial turnover in a. A major contribution of this study is the development of models to enable the. Management and organization theses and dissertations. This thesis provides evidence that earnings management plays a role in the. In terms of the role of corporate governance and external audit in reducing earnings management practices, two models are constructed and a set of hypotheses are formulated. Executives compensation schemes and earnings management. I, anuar sarun, declare that the phd thesis entitled corporate governance, earnings quality and firm value. Doctor of philosophy phd 2014 school of business department of accounting. The new probit model tests the degree to which audit firms can be tolerant of earnings management.
The completion of my phd would not have been possible without the support of my family, friends, and colleagues. The effect of corporate governance on firm performance in jordan by zyad m. That is, corporate governance will be value relevant when earnings management exists. Our results show that the negative impact of earnings management which takes place in a specific year feeds through into the following years. European banks with high levels of earnings management that occurs via discretionary loan loss provision experience inferior performance measured via roa and roe in the current and subsequent years. Marinakis, pantelis 2011 an investigation of earnings management and earnings manipulation in the uk. The effect of corporate governance on firm performance in.
The objective of this thesis is to examine earnings management in the south african economy, with the specific aim of identifying a databank of suspected earnings management firms that can be used for further research. This study investigates the extent whether board of directors and ownership characteristics are related to earnings management in vietnamese context. Nov 10, 2016 this thesis examines three essays in earnings management using ukbased data samples. An investigation of earnings management and earnings. Cinthia valle ruiz, phd student of business administration doctorate, complutense university of madrid, madrid, spain, cinvalle at abstract accounting scandals such as enron, toshiba, gowex or pescanova are issues of special interest, given the impact. A study of relationship between board characteristics and. This is a collection of some recent phd theses from business and management.
This material is presented to ensure timely dissemination of scholarly and technical work. Stockmann oy abp from 20052014 lua luong thi degree thesis. The empirical motivation of this dissertation is the increasing importance of financial markets regulation pursuant of the sarbanes oxley act of 2002 sox. More interesting this study will be of significant since it tests the period following the financial crisis in order to show whether the earnings management activities have experienced a change during this period compares to the past period as well as whether the corporate governance enhance the earnings quality and help in curbing earnings.
Phd thesis corporate governance and the relationship between. This thesis provides evidence that earnings management plays a role in the valuation process. While being suitable for the academia, this approach cannot be adopted by the practitioners, who do not have access to the historical information. Submitted in partial fulfilment of the requirements for the award of doctor of philosophy of loughborough university. Phd thesis impact of macro and micro governance structures on earnings management by muhammad nurul houqe a thesis submitted to the victoria university of wellington in fulfilment of the requirements for the degree of doctor of philosophy in accounting. Bond university doctoral thesis corporate governance. Bond university doctoral thesis impact of earnings. This is followed by determining the ifrs impact on the quality of financial reporting, particularly the earnings management. Based on sample of 570 non financial listed firms from 2010 to 2014, i find a nonlinear association between state ownership and earnings management. Earnings management and adoption of international standards of banks in africa pi. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on constraining earnings management practice in the uk.
Maigoshi, zaharaddeen salisu 2018 related party transaction disclosure. Motivated by the lack of research on this issue and the unique combination of listing requirements in the kuwaiti setting, this study first examines how. It may be used by phd students as an example of the length an d form at of a past, accepted proposal, but it. Evidence from malaysia is no more than 100,000 words in length including quotes and exclusive of tables, figures, appendices, bibliography, references and footnotes.
580 107 110 424 1585 312 626 1192 863 161 948 1176 1319 1556 1336 635 1188 1173 149 1527 621 162 815 424 532 1066 256 617 7 809 1149 792 1089 384 646