(2022) Mitrakos, Dimitrios; Μητράκος, Δημήτριος; Athens University of Economics and Business, Department of Accounting and Finance; Siougle, Georgia; Doukakis, Leonidas; Demirakos, Efthymios
The topic of this dissertation is the determinants of earnings management and especially the role of macroeconomic factors and economic crises. More particularly, it will be investigated whether earnings management is affected, given firm-specific factors according to the relevant literature and prior empirical evidence, from several macroeconomic evolutions. Several past studies have provided evidence that in bad economic times, based either on financial crises and /or on economic cycles, earnings management practices are either decreased or increased, under two contrary theories.
