FINANCIAL ACCOUNTING

This dissertation is an examination of the incentives, opportunities and disincentives for earnings management. The research was conducted for the listed, commercial banks in Cyprus. The period examined includes the years 2002-2011, for which the required information was availab…

This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is extended to include a measure of discretionary accruals as an additional regressor instead of using the residuals. The var…