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

2018-10-25

2018

Arvaniti Georgia

Χαρά Ντελοπούλου, Ε.ΔΙ.Π, Οικονομικών Επιστημών, Εθνικό και καποδιστριακό πανεπιστήμιο Αθηνών

Χειραγώγηση κερδών και μακροπρόθεσμος δανεισμός πριν και μετά την υιοθέτηση των διεθνών προτύπων χρηματοοικονομικής πληροφόρησης

Greek

Earning management and long-term borrowing before and after adoption of International Financial Reporting Standards

International Financial Reporting Standards (IFRS) is a set of accounting standards developed by an independent non-profit organization, called International Accounting Standards Board (IASB). The purpose of IFRS is to provide a global framework for how private companies, prepare and make public their financial statements.
The research conducted was aimed at studying the relationship between profit management and long-term borrowing between two periods. More specifically, it will be examined whether and how long-term borrowings manipulate their profits before and after adoption of International Financial Reporting Standards (IFRS). The sample refers to listed companies in the Athens Stock Exchange. One of the most authoritative methods leading to the most correct conclusions according to the literature is the modified 'Jones' model. The findings from the survey suggest that for the years 2001-2004 there is no profit manipulation through long-term borrowing as for the years 2005-2015.

Social, Political and Economic sciences

earning management, non discretionary accruals, modified jones model

No

0

No

59

110

File access is restricted only to the intranet of UoA.

https://pergamos.lib.uoa.gr/uoa/dl/object/2813158