000			02855nam a22003137a 4500
003			KOHA
005			20230904105124.0
008			230904d2023 cy ||||| m||| 00| 0 eng d
040			_aCY-NiCIU _beng _cCY-NiCIU _erda
041			_aeng
090			_aYL 3057 _bB76 2023
100	1		_aBrown, Jr, Samuel Nyakemah
245	1	0	_aTHE EFFECT OF EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE / _cSAMUEL NYAKEMAH BROWN JR; SUPERVISOR: ASSOC. PROF. DR. ASIL AZİMLİ
246	2	3	_aEVIDENCE FROM NON-FINANCIAL INSTITUTIONS LISTED IN THE JOHANNESBURG STOCK MARKET
264			_c2023
300			_aix, 48 sheets; _c31 cm. _eIncludes CD
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
502			_aThesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department
504			_aIncludes bibliography (sheets 39-48)
520			_aABSTRACT 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
650		0	_aAccrual basis accounting _vDissertations, Academic
650		0	_aEarnings management _vDissertations, Academic
650		0	_a Stock exchanges _vDissertations, Academic
650		0	_a Financial leverage _vDissertations, Academic
700	1		_aAzimli, Asil _esupervisor
942			_2ddc _cTS
999			_c290914 _d290914