Earnings management, auditor choice, and firms’ performance during the Asian financial crisis
Dissertant
Thesis advisor
University
Al Akhawayn University
Faculty
The School of Business Administration
University Country
Morocco
Degree
Master
Degree Date
2009
English Abstract
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
Main Subjects
No. of Pages
26
Table of Contents
Table of contents.
Abstract.
Chapter One : [Introduction].
Chapter Two : [Literature review].
Chapter Three] : Sample selection and data].
Chapter Four] : Methodology and descriptive statistics].
Chapter Five] : Empirical results].
Chapter Six] : Concluding remarks].
References.
American Psychological Association (APA)
L’Mouden, Yasin. (2009). Earnings management, auditor choice, and firms’ performance during the Asian financial crisis. (Master's theses Theses and Dissertations Master). Al Akhawayn University, Morocco
https://search.emarefa.net/detail/BIM-628715
Modern Language Association (MLA)
L’Mouden, Yasin. Earnings management, auditor choice, and firms’ performance during the Asian financial crisis. (Master's theses Theses and Dissertations Master). Al Akhawayn University. (2009).
https://search.emarefa.net/detail/BIM-628715
American Medical Association (AMA)
L’Mouden, Yasin. (2009). Earnings management, auditor choice, and firms’ performance during the Asian financial crisis. (Master's theses Theses and Dissertations Master). Al Akhawayn University, Morocco
https://search.emarefa.net/detail/BIM-628715
Language
English
Data Type
Arab Theses
Record ID
BIM-628715
