Χειραγώγηση κερδών στις ναυτιλιακές επιχειρήσεις
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ΛογιστικήAbstract
The main purpose of this paper is to search and present aspects of profit manipulation in shipping companies through the study of literature and review of articles. The definitions of manipulation as well as its connection with fraud were presented, the boundaries between manipulation and fraud were defined, and ways of detecting manipulation were identified. It delved into the key causes of manipulation stemming from information asymmetry, corporate governance, meeting expectations and targets, and the benefits of regulatory costs. The key drivers of manipulation in relation to compensation, bonuses, public offerings, debt contracts and borrowing costs, as well as mergers and acquisitions between companies were captured. The role of audit firms and compliance with accounting standards in direct relation to earnings manipulation was analysed. Identified how audit should work to be promotive to the proper functioning of the firm.
Postgraduate Studies Programme
ΝαυτιλίαDepartment
Σχολή Ναυτιλίας και Βιομηχανίας. Τμήμα Ναυτιλιακών ΣπουδώνNumber of pages
56Language
GreekCollections
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Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα