THE EFFECT OF EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE / SAMUEL NYAKEMAH BROWN JR; SUPERVISOR: ASSOC. PROF. DR. ASIL AZİMLİ

Yazar: Katkıda bulunan(lar):Dil: İngilizce 2023Tanım: ix, 48 sheets; 31 cm. Includes CDİçerik türü:
  • text
Ortam türü:
  • unmediated
Taşıyıcı türü:
  • volume
Diğer başlık:
  • EVIDENCE FROM NON-FINANCIAL INSTITUTIONS LISTED IN THE JOHANNESBURG STOCK MARKET
Konu(lar): Tez notu: Thesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department Özet: ABSTRACT The study aimed to find the effect of earnings management on the financial performance of firms listed on the Johannesburg Stock Exchange. The study used discretionary accruals to present earnings management. The modified Jones model was used to determine the discretionary accruals by the firms. The study used 64 non-financial institution firms listed on the Johannesburg stock market between 2007 and 2022. The purposive sampling strategy was used to select all the firms due to the unavailability of data for some firms. The study used fixed and random effect models to estimate the effect of discretionary accruals on financial performance. The Hausman specification tests were used to decide between the random and fixed effect models and determine which was best. According to the study, DACC has a detrimental and statistically significant effect on ROA and ROE. The study discovered that while the firm's leverage has a favorable and statistically significant effect on ROE, it has a statistically insignificant impact on ROA. The study discovered that the firm's size negatively impacts ROA and ROE. The study discovered that increasing sales has a favorable impact on ROA and ROE. According to the study, ROA and ROE are positively and statistically significantly impacted by the firms' financial innovation. The study discovered that the mediating effects of financial innovation and DACC positively impact ROA and ROE. Keywords: Discretionary Accruals, Earnings Management, Financial Innovation Johannesburg Stock Market, Leverage
Materyal türü: Thesis
Mevcut
Materyal türü Geçerli Kütüphane Koleksiyon Yer Numarası Durum Notlar İade tarihi Barkod Materyal Ayırtmaları
Thesis Thesis CIU LIBRARY Tez Koleksiyonu Tez Koleksiyonu YL 3057 B76 2023 (Rafa gözat(Aşağıda açılır)) Kullanılabilir Accounting and Finance Department T3438
Suppl. CD Suppl. CD CIU LIBRARY Görsel İşitsel YL 3057 B76 2023 (Rafa gözat(Aşağıda açılır)) Kullanılabilir Accounting and Finance Department CDT3438
Toplam ayırtılanlar: 0

Thesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department

Includes bibliography (sheets 39-48)

ABSTRACT
The study aimed to find the effect of earnings management on the financial
performance of firms listed on the Johannesburg Stock Exchange. The study used
discretionary accruals to present earnings management. The modified Jones model was
used to determine the discretionary accruals by the firms.
The study used 64 non-financial institution firms listed on the Johannesburg stock
market between 2007 and 2022. The purposive sampling strategy was used to select
all the firms due to the unavailability of data for some firms. The study used fixed and
random effect models to estimate the effect of discretionary accruals on financial
performance. The Hausman specification tests were used to decide between the
random and fixed effect models and determine which was best.
According to the study, DACC has a detrimental and statistically significant effect on
ROA and ROE. The study discovered that while the firm's leverage has a favorable
and statistically significant effect on ROE, it has a statistically insignificant impact on
ROA. The study discovered that the firm's size negatively impacts ROA and ROE. The
study discovered that increasing sales has a favorable impact on ROA and ROE.
According to the study, ROA and ROE are positively and statistically significantly
impacted by the firms' financial innovation. The study discovered that the mediating
effects of financial innovation and DACC positively impact ROA and ROE.
Keywords: Discretionary Accruals, Earnings Management, Financial Innovation
Johannesburg Stock Market, Leverage

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