Πλοήγηση ανά Επιβλέπων "Vlismas, Orestes"
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Τεκμήριο Real earnings management and financial statement fraud(11/30/2020) Michairinas, Athanasios; Μιχαιρίνας, Αθανάσιος; Patsatzis, Filippos; Πατσατζής, Φίλιππος; Kavussanos, Manolis; Demirakos, Efthimios; Vlismas, OrestesThe aim of this dissertation is to analyze whether the management of fraudulent firms are participating in real earnings management (REM). More particularly, our research addresses whether management of these firms manipulate earnings using real business practices and overcome regulatory controls. Our analysis includes of 117 fraud companies by SEC announcements from a total sample of 4.557 listed companies in American Stock Exchanges in period of six years from 2009 to 2014. We employ as real earnings management indicators the abnormal cash flow from operations, the abnormal production cost and the abnormal discretionary expenses in order identify the existence of real earnings management techniques prior to the fraud event. Findings reveal that fraudulent firms tend to manipulate cash flow from operations and not production costs and discretionary expenses preliminary of the year of fraud event.