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Ποιότητα κερδών/χειραγώγηση λογιστικού αποτελέσματος.

Published in Athens University of Economics & Business • Nov 23, 2015
NobleIDNI7P54W01R07S16
Authors:
Ευρυπίδης Λαδόπουλος

Abstract

The purpose of this thesis is to examine if the high amounts of fees paid to auditors by their clients for non-audit services, affect accruals quality used as a proxy for earnings management. In fact, discretionary accruals can be used as a proxy for earnings management. Total accruals include discr...

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