| Title |
Pelno valdymo poveikio finansinės atskaitomybės kokybei nustatymo modelis / |
| Translation of Title |
A model for the determination of the effect of profit management on the quality of financial statements. |
| Authors |
Talandzevičiūtė, Gintarė |
| Full Text |
|
| Pages |
92 |
| Keywords [eng] |
earnings management ; profit management ; financial statements quality ; financial reporting quality |
| Abstract [eng] |
Transparency and reliability of financial statements are widely debated around the world, investors begun to distrust corporate financial information because of scandals involving financial information manipulation. Based on these circumstances, the global financial reporting process is constantly being improved to ensure the high quality of financial statements which is associated with the smallest possible adjustments to the profit reflected in the financial statements. However, the working practice of accountants and auditors shows common episodes of profit management as company's management strategy to achieve its pre-determined financial performance objectives by adjusting the profit presented in the financial statements. Profit management is described as one of the important valuation methods-indicators helping to determine the quality of financial statements. Research shows that profit management can have both positive and negative effects on the quality of financial statements, but it is not clear whether such trends are typical for Lithuanian companies and what kind of profit management techniques are potentially used. |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2021 |
