THE EFFECT OF EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE / (Kayıt no. 290914)
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| 000 -BAŞLIK | |
|---|---|
| Sabit Uzunluktaki Kontrol Alanı | 02855nam a22003137a 4500 |
| 003 - KONTROL NUMARASI KİMLİĞİ | |
| Kontrol Alanı | KOHA |
| 005 - EN SON İŞLEM TARİHİ ve ZAMANI | |
| Kontrol Alanı | 20230904105124.0 |
| 008 - SABİT UZUNLUKTAKİ VERİ ÖGELERİ - GENEL BİLGİ | |
| Sabit Alan | 230904d2023 cy ||||| m||| 00| 0 eng d |
| 040 ## - KATALOGLAMA KAYNAĞI | |
| Özgün Kataloglama Kurumu | CY-NiCIU |
| Kataloglama Dili | eng |
| Çeviri Kurumu | CY-NiCIU |
| Açıklama Kuralları | rda |
| 041 ## - DİL KODU | |
| Metin ya da ses kaydının dil kodu | eng |
| 090 ## - Yerel Tasnif No | |
| tasnif no | YL 3057 |
| Cutter no | B76 2023 |
| 100 1# - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Brown, Jr, Samuel Nyakemah |
| 245 10 - ESER ADI BİLDİRİMİ | |
| Başlık | THE EFFECT OF EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE / |
| Sorumluluk Bildirimi | SAMUEL NYAKEMAH BROWN JR; SUPERVISOR: ASSOC. PROF. DR. ASIL AZİMLİ |
| 246 23 - DEĞİŞİK BAŞLIK FORMU | |
| Başlık uygun / kısa başlık | EVIDENCE FROM NON-FINANCIAL INSTITUTIONS LISTED IN THE JOHANNESBURG STOCK MARKET |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2023 |
| 300 ## - FİZİKSEL TANIMLAMA | |
| Sayfa, Cilt vb. | ix, 48 sheets; |
| Boyutları | 31 cm. |
| Birlikteki Materyal | Includes CD |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| Content type code | txt |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| Media type code | n |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| Carrier type code | nc |
| 502 ## - TEZ NOTU | |
| Tez Notu | Thesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department |
| 504 ## - BİBLİYOGRAFİ NOTU | |
| Bibliyografi Notu | Includes bibliography (sheets 39-48) |
| 520 ## - ÖZET NOTU | |
| Özet notu | ABSTRACT<br/>The study aimed to find the effect of earnings management on the financial <br/>performance of firms listed on the Johannesburg Stock Exchange. The study used <br/>discretionary accruals to present earnings management. The modified Jones model was <br/>used to determine the discretionary accruals by the firms. <br/>The study used 64 non-financial institution firms listed on the Johannesburg stock <br/>market between 2007 and 2022. The purposive sampling strategy was used to select <br/>all the firms due to the unavailability of data for some firms. The study used fixed and <br/>random effect models to estimate the effect of discretionary accruals on financial <br/>performance. The Hausman specification tests were used to decide between the <br/>random and fixed effect models and determine which was best. <br/>According to the study, DACC has a detrimental and statistically significant effect on <br/>ROA and ROE. The study discovered that while the firm's leverage has a favorable <br/>and statistically significant effect on ROE, it has a statistically insignificant impact on <br/>ROA. The study discovered that the firm's size negatively impacts ROA and ROE. The <br/>study discovered that increasing sales has a favorable impact on ROA and ROE. <br/>According to the study, ROA and ROE are positively and statistically significantly <br/>impacted by the firms' financial innovation. The study discovered that the mediating <br/>effects of financial innovation and DACC positively impact ROA and ROE.<br/>Keywords: Discretionary Accruals, Earnings Management, Financial Innovation <br/>Johannesburg Stock Market, Leverage |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Accrual basis accounting |
| Alt başlık biçimi | Dissertations, Academic |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Earnings management |
| Alt başlık biçimi | Dissertations, Academic |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Stock exchanges |
| Alt başlık biçimi | Dissertations, Academic |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Financial leverage |
| Alt başlık biçimi | Dissertations, Academic |
| 700 1# - EK GİRİŞ - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Azimli, Asil |
| İlişkili Terim | supervisor |
| 942 ## - EK GİRİŞ ÖGELERİ (KOHA) | |
| Sınıflama Kaynağı | Dewey Onlu Sınıflama Sistemi |
| Materyal Türü | Thesis |
| Geri Çekilme Durumu | Kayıp Durumu | Sınıflandırma Kaynağı | Kredi için değil | Koleksiyon Kodu | Kalıcı Konum | Mevcut Konum | Raf Yeri | Kayıt Tarih | Source of acquisition | Yer Numarası | Demirbaş Numarası | Son Görülme Tarihi | Fatura Tarihi | Materyal Türü | Genel / Bağış Notu | Toplam Ödünçverme |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Onlu Sınıflama Sistemi | Tez Koleksiyonu | CIU LIBRARY | CIU LIBRARY | Tez Koleksiyonu | 04.09.2023 | Bağış | YL 3057 B76 2023 | T3438 | 04.09.2023 | 04.09.2023 | Thesis | Accounting and Finance Department | ||||
| Dewey Onlu Sınıflama Sistemi | CIU LIBRARY | CIU LIBRARY | Görsel İşitsel | 04.09.2023 | Bağış | YL 3057 B76 2023 | CDT3438 | 04.09.2023 | 04.09.2023 | Suppl. CD | Accounting and Finance Department |