Διοικητικές αποφάσεις και κίνητρα για την διαχείριση κερδών – Μέθοδοι εντοπισμού : θεωρητική και εμπειρική ανάλυση
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Keywords
Διαχείριση κερδών ; Δημιουργική λογιστικήAbstract
The key parameters used by companies wishing to demonstrate fictitious profit growth are related to two categories of incentives. Initially, there is the motivation of personal security and increase this security and secondly the provision of an image of the company that the presentation of its profits will benefit it to the fullest. The financial statements of the companies incorporate specific characteristics, which are the consolidated balance sheet, the consolidated statement of profit or loss, the consolidated statement of sources and the use of funds, the consolidated statement of operating cash flows, the report of the Board of Directors presented to shareholders and accounting practices for all of the above statements. The present study investigates the way in which earnings management is linked to growth, leverage, profitability, liquidity and size ratios before and after the 2010 financial crisis. data, based on which the above indicators were measured for 33 companies operating in the period 2005-2018 and had more than 4,000,000 net sales in the year 2018. The measurements were made for the period 2005-2010 and 2011-2018. The general assessment from the time evolution of the indicators studied is that the financial crisis negatively affected profitability, growth, liquidity, size and discreet accrued while positively leveraged. After the financial crisis, profitability, growth, size and leverage seem to be recovering, something that did not happen for the management of fluctuating profits and liquidity, which has a steadily declining trend.
Postgraduate Studies Programme
Πρόγραμμα Μεταπτυχιακών Σπουδών στη Διοίκηση Επιχειρήσεων (ΜΒΑ)Department
Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης ΕπιχειρήσεωνNumber of pages
83Language
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