Lin, teng 2011 corporate governance mechanisms and earnings management in transitional countries evidence from chinese listed firms. The effect of corporate governance on firm performance in. Bond university doctoral thesis impact of earnings. The effect of corporate governance on firm performance in jordan by zyad m. The first chapter is the introduction and introduces the background and contributions, the innovations and research. Phd thesis on earnings management critical essay literary example. 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 dissertation consists of three chapters that are written in the form of separate. 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. This is followed by determining the ifrs impact on the quality of financial reporting, particularly the earnings management. Earnings management in private swedish companies a study of the contributing factors. An empirical investigation of earnings management in the mena. Are local directors better monitors, and directors incentives and earnings management, hong wan.
The results of this research support these propositions. The completion of my phd would not have been possible without the support of. 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. Maigoshi, zaharaddeen salisu 2018 related party transaction disclosure. Marashdeh a thesis submitted in partial fulfilment for the requirements for the degree of phd, at the university of central lancashire september 2014. Based on sample of 570 non financial listed firms from 2010 to 2014, i find a nonlinear association between state ownership and earnings management. Properties of management earnings forecasts following mergers and acquisitions. Earnings management and female representation on the board of directors author. The research interest of this thesis covers firms real earnings management. Durham etheses earnings management, tunnelling behaviour. Evidence from malaysia is no more than 100,000 words in length including quotes and exclusive of tables, figures, appendices, bibliography, references and footnotes. Phd thesis corporate governance and the relationship. Fornamn efternamn earnings management through accrualbased analysis case study. Board independence, earnings management and the moderating.
An investigation of earnings management and earnings manipulation in the uk tools. 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. In addition, this thesis examines whether earnings management techniques are used as substitutes or. 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. Earnings management occurs when a firm uses discretion and judgement in. Earnings management and adoption of international standards of banks in africa pi. Three essays on earnings management, financial irregularities. Abstract the objective of this thesis is to investiga. In this thesis, earnings management is measured using the magnitude of discretionary accruals as estimated by. Sarbanesoxley act, insider trading and earnings management. Submitted in partial fulfilment of the requirements for the award of doctor of philosophy of loughborough university. Mohammed obeidat introduction it is the right of external users of accounting information to be provided with more adequate information to protect their interests. 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. Because the number of firms that have been forced to restate earnings is small in this.
This thesis investigates the association between corporate governance. Earnings management emerges from accounting discretion that managers allowed to decide for company. Earnings management in the libyan corporations research. Durham etheses investigation into earnings management.
Uk evidence by basiem khalil alshattarat a thesis submitted to plymouth university in fulfilment for the degree of. The impact of religiosity, culture, legal environment and corporate. Detecting earnings management using neural networks vasa 2010 earnings management using neural networks. Bond university doctoral thesis impact of earnings management. By focusing on accruals management, it extends current understanding of the relation between institutional investor type and earnings management beyond a earnings. The new probit model tests the degree to which audit firms can be tolerant of earnings management. 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. Hence, i am interested in finding out whether the companies that provide shortterm incentives i. 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. A thesis submitted in partial fulfilment of the requirements of the. An investigation of earnings management and earnings.
The earnings management around listing phenomenon has been widely discussed in the literaturewith conflicting results. Financial management and profitability of small and medium. Ifrs adoption impacts on financial position and earnings. Therefore, this phd thesis examines whether similar notes to the accounts are negatively associated with a firms propensity to manage earnings. The earnings management around listing phenomenon has been widely. Bond university doctoral thesis corporate governance. This thesis examines the relationship between financial management and profitability of smes to determine whether financial management practices and financial characteristics. A list of books which already appeared in the series can be found in the back. Sarbanes oxley, leverage and noncash acquisition premia. 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.
Governance and corporate pdf save form data free finance research has faced this problem, which is often. This paper addresses gender diversity on boards of directors, a factor argued to have. In the second chapter, titled earnings management, investment, and managerial turnover in a. Algharaballi, eiman 20 earnings management practices and subsequent firm performance of companies listing on the kuwait stock exchange kse. Empirical research on financial notes to the accounts and.
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. Business administration theses and dissertations henry b. 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. Discursive struggles, the global ecological crisis, and a socialsymbolic deadlock. However, research surrounding this issue is underdeveloped in relation to the kuwaiti capital market. This thesis provides evidence that earnings management plays a role in the. Doctoral thesis impact of earnings management on the valuerelevance of earnings and book value. This master thesis is written for the master program accounting, auditing and control. Detecting earnings management using neural networks. Therefore, the tradeoff between the incentive alignment bene. Earnings management and female representation on the board of.
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. The completion of my phd would not have been possible without the support of my family, friends, and colleagues. Phd thesis corporate governance and the relationship between. It may be used by phd students as an example of the length an d form at of a past, accepted proposal, but it. Corporate governance mechanisms and earnings management in. This thesis examines three essays in earnings management using ukbased data samples. The thesis seeks to provide general knowledge about earnings management and attempts to apply certain. Earnings management and its relationship with corporate. Oct 30, 2011 lin, teng 2011 corporate governance mechanisms and earnings management in transitional countries evidence from chinese listed firms. Please note that this is not a comprehensive list of all doctorate degrees from this school. I, anuar sarun, declare that the phd thesis entitled corporate governance, earnings quality and firm value. This thesis provides evidence that earnings management plays a role in the valuation process.
Phd seminars 12 credits thesis 45 credits total credits 75 81 credits. This material is presented to ensure timely dissemination of scholarly and technical work. Examining the impact of national culture on internalization benefits, and the implications of early versus latemover status for bidders and their rivals, tanja steigner. Many questionable issues concerning the term of earnings management are still available. Management and organization theses and dissertations.
The impact of ownership structure and external audit on accruals and real activities earnings management in jordan published phd thesis university of gloucestershire uk. Doctor of philosophy phd 2014 school of business department of accounting. Evidence from southeast asia weerapong kitiwong phd thesis university of york the york management school july 2014. Earnings management is extremely hard to detect and there has not been an ultimate method to detect earning management thoroughly. This thesis examines the impact of competition and earnings management on bank earnings persistence by exploiting natural experiments ibbea and sox. The impact of institutional investor type on corporate. Phd thesis portsmouth research portal university of portsmouth. 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. The financial support from the hanken foundation, harry schaumans. This is a sample phd thesis proposal for the school of geography environment and earth sciences at victoria university. Chapter three examines how competition affects bank earnings persistence by exploiting a natural experiment following interstate banking deregulation that increased bank competition.
Jun 25, 2018 this page is a libary of phd theses related to critical management organisation studies, which are available for download. As a result, smes often faced obstacles during their operations. The first essay implements a first test of the debt covenant hypothesis for the uk. The empirical motivation of this dissertation is the increasing importance of financial markets regulation pursuant of the sarbanes oxley act of 2002 sox. Our results show that the negative impact of earnings management which takes place in a specific year feeds through into the following years. A major contribution of this study is the development of models to.
In this dissertation, i examine whether high disclosure costs explain why acquirers manage earnings before stockforstock acquisitions. Corporate governance and earnings management in saudi listed. Earnings management practices and subsequent firm performance. 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. This is a collection of some recent phd theses from business and management. He started his phd project at the university of amsterdam in 2002. Further, industry membership is found to significantly impact upon the overall degree of real earnings management behaviour of firms in the mena region. A study of relationship between board characteristics and. Because stockforstock acquirers use their own shares to pay for targets. Pdf the development of earnings management research a. The association between earnings management and audit quality is investigated primarily by a new measure of audit quality and a new probit model. Stockmann oy abp from 20052014 lua luong thi degree thesis. In this thesis, the value relevance of earnings is measured using the earnings response coefficient. Durham etheses the effectiveness of corporate governance and.
The results also provide strong evidence that firms use accrualsbased and real activitiesbased earnings management techniques as complements rather than as substitutes. 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. Does the commercial banking industry of uae practice earnings management dr. Business and management thesis and dissertation collection. University phd annual conference 2015 for their valuable comments. I abstract this thesis explores three aspects of minority shareholder protection in the chinese stock market, where earnings management depends on the split share. Earnings management, indeed, is one, of the most widely forms used, usually by the managers to fulfil a number of. That is, corporate governance will be value relevant when earnings management exists. 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. Doctoral thesis research proposal 2010 1 of 18 please note. Review and cite earnings management protocol, troubleshooting and other methodology information contact experts in earnings management to get answers. This study investigates the extent whether board of directors and ownership characteristics are related to earnings management in vietnamese context. 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. Bank competition, earnings management and profit persistence.
Corporate governance, earnings quality and firm value. While being suitable for the academia, this approach cannot be adopted by the practitioners, who do not have access to the historical information. 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. Nov 10, 2016 this thesis examines three essays in earnings management using ukbased data samples. Executives compensation schemes and earnings management. Uvadare digital academic repository earnings quality. Marinakis, pantelis 2011 an investigation of earnings management and earnings manipulation in the uk. 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. Mikael einer johan soderqvist abstract in order for nancial reporting to serve its purpose, the information conveyed needs to be correct. 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. An empirical investigation of earnings management in the.
A major contribution of this study is the development of models to enable the. 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. This thesis contributes quantitative and qualitative evidence from southeast asia to the literature on earnings management and audit quality. 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. In the context of earnings management, as far as i know, this phd research is the first to.
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