Earnings management, auditor choice, and firms’ performance during the Asian financial crisis

مقدم أطروحة جامعية

L’Mouden, Yasin

مشرف أطروحة جامعية

Ghouma, Hatim

الجامعة

جامعة الأخوين

الكلية

كلية إدارة الأعمال

دولة الجامعة

المغرب

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2009

الملخص الإنجليزي

This study investigates earnings management practices prior to and during the Asian financial crisis of 1997 and relates it to the performance of the studied firms after the crisis.

This study also investigates how big-6 auditors, with more specialized monitoring of accounting information, could possibly prevent the materialization of such practices by the managers of their client companies.

The scope of our research includes the five Asian markets that suffered severe impact from the financial crisis: Thailand, Philippines, Malaysia, Indonesia, and Korea alongside with five other countries from the region: China, Hong Kong, India, Singapore, and Taiwan.

Our findings showed that most of the companies studied tried to make use of the crisis environment for earnings management, but the outcome of our examinations could only prove with small evidence that this strategy was successful.

Our results also support some evidence of the expected governance control exerted by Big6 auditors

التخصصات الرئيسية

إدارة الأعمال

عدد الصفحات

26

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

الإنجليزية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-628715