Bu tez çalışması ile 2005-2019 yılları arasında Borsa İstanbul (BIST)’da kesintisiz olarak işlem gören işletmelere ait 15 yıllık veriler yıllık bazda incelenmiş ve bu verilerden hareketle işletmelerin ihtiyatlılık düzeyleri ile finansal sürdürülebilirlikleri arasında bir ilişki …
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Earnings management (EM) and white-collar crime (WCC) have been associated with corporate scandals. Companies involved in fraudulent financial reporting have used deceitful practices to manipulate earnings and hide investors from the true natures of their financial conditions. T…
This thesis investigates the association between corporate governance mechanisms and earnings management in industrial Jordanian firms. We identify the most important corporate governance mechanisms that have an effect on accounting choices and operating decisions, investigate t…
Leaders of not-for-profit hospitals manipulate reported earnings by increasing or decreasing discretionary expenses to meet the benchmarks. On the launching of for-profit hospitals in South Korea, a lack of research exists to understand the types and motivations of earnings mana…
Consequential effects of new revenue guidelines proposed jointly by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) for company valuation models are largely unexplored in scholarship and in practice, despite their potential…
In recent years, the initial public offerings (IPOs) on the Ghana Stock Exchange (GSE) witnessed some level of undersubscriptions. The purpose of this research was to investigate the extent to which valuation, pricing, and performance of prior IPOs listed on the GSE contributed …
The view that uncertainties emanating from the political system increase the information asymmetry between firm insiders and outside investors has reached an agreement (Bird et al., [2017]; Chen et al., [2018]; Dai and Ngo [2018]). In this three-chapter dissertation, which conta…
"Every publicly traded company participates in earnings management. Of course some do it by the book, while others illegally cook the books. Widely respected author and accounting authority Thomas McKee proves once and for all that earnings can be managed both effectively and et…