DC FieldValueLanguage
dc.contributor.advisorSchwaiger, Walter-
dc.contributor.authorEttmar, Manuela-
dc.date.accessioned2020-06-30T08:47:36Z-
dc.date.issued2010-
dc.date.submitted2010-10-
dc.identifier.urihttps://resolver.obvsg.at/urn:nbn:at:at-ubtuw:1-38988-
dc.identifier.urihttp://hdl.handle.net/20.500.12708/11557-
dc.description.abstractIn firms that do not have their owner responsible for administration of business, but instead a chief executive officer, a gap arises between information the shareholders get from the CEO and the actual generated information. This so-called information asymmetry is a prime reason for earnings management. This thesis examines the motivations and circumstances a chief executive officer has to manipulate his firm's performance. By analyzing the work of different authors, the main influences these managers have are identified. The accounting standard used by a firm as well as bonus plans, retirement of a CEO and auditing are identified as reporting related incentives that are main factors for a manager's decision to manage earnings towards a target. Continental-European GAAP, British-American GAAP and International Financial Reporting Standards are looked on closer and their effects on earnings management is analyzed. Stock market related incentives, such as benchmarks, CEO stock options and speculators influence are also identified as factors that influence earnings management.en
dc.formatIV, 62 Bl.-
dc.languageEnglish-
dc.language.isoen-
dc.subjectEarnings Managementde
dc.subjectJones Modelde
dc.subjectInformationsasymmetriede
dc.subjectPerformance Manipulationde
dc.subjectDiscretionary Accrualsde
dc.subjectEarnings Managementen
dc.subjectJones Modelen
dc.subjectInformation Asymmetryen
dc.subjectPerformance Manipulationen
dc.subjectDiscretionary Accrualsen
dc.titleEarnings management : incentives and circumstances leading to performance manipulationen
dc.typeThesisen
dc.typeHochschulschriftde
tuw.publication.orgunitE330 - Institut für Managementwissenschaften-
dc.type.qualificationlevelDiploma-
dc.identifier.libraryidAC07808854-
dc.description.numberOfPages62-
dc.identifier.urnurn:nbn:at:at-ubtuw:1-38988-
dc.thesistypeDiplomarbeitde
dc.thesistypeDiploma Thesisen
item.fulltextwith Fulltext-
item.openairetypeThesis-
item.openairetypeHochschulschrift-
item.cerifentitytypePublications-
item.cerifentitytypePublications-
item.languageiso639-1en-
item.grantfulltextopen-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
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