Browsing RestrictedArchive by Subject "Earnings management"

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Auditing and earnings management in New Zealand

Le, Nam Hoai (Te Herenga Waka—Victoria University of Wellington, 2014)

The research summarised in this thesis focuses on two research issues of particular importance to the New Zealand economy. First, the thesis examines the impact of audit factors on the level of earnings management. Second, ...
Impact of Macro and Micro Governance Structures on Earnings Management

Houqe, Muhammad Nurul (Te Herenga Waka—Victoria University of Wellington, 2010)

This study examines the macro and micro level determinants of the quality of reported earnings. The prior literature suggests that both micro and macro variables impact on discretionary accruals choice in managing earnings. ...
Impact of Macro and Micro Governance Structures on Earnings Management

Houqe, Muhammad Nurul (Te Herenga Waka—Victoria University of Wellington, 2010)

This study examines the macro and micro level determinants of the quality of reported earnings. The prior literature suggests that both micro and macro variables impact on discretionary accruals choice in managing earnings. ...

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