Κατεύθυνση Λογιστική
Library of the Faculty of Economics and of the Faculty of Business Administration

2018-06-26

2018

Apostolakou Stavroula

Μπάλιος Δημήτριος
Επίκουρος Καθηγητής
Τμήμα Οικονομικών Επιστημών ΕΚΠΑ

Η επίδραση της διαχείρισης των κερδών στην ποιότητα των οικονομικών καταστάσεων σε σχέση με το μέγεθος της ελεγκτικής εταιρείας.

Greek

The impact of profit management on the quality of the financial statements in relation to the size of the audit company.

This thesis explores the impact of earnings management on the quality of companies' financial statements in relation to the size of the audit firm. In particular, it is investigated the correlation between the manipulation or management of a company's earnings with the size of the audit firm. The research carried out in this study examined the case of Greece. The sample collected was 30 Greek listed companies for the period 2005-2013. The conclusion was that the relationship between the earnings management and the size of the audit firm is positive, which means that the existence of Big 4 audits reinforces rather than decreases the degree of manipulation of the earnings of Greek companies, probably due to inefficiency of audit practices in the Greek case.
Key words: Earnings management, quality of financial statements, audit company size, creative accounting, relationship between earnings management and audit company size, Greek listed companies.

Social, Political and Economic sciences

Earnings management, quality of financial statements, audit company size, creative accounting, relationship between earnings management and audit company size, Greek listed companies.

No

0

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46

38

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https://pergamos.lib.uoa.gr/uoa/dl/object/2775658