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Introduction
Earnings management is a critical issue in the financial reporting of public companies. The manipulation of financial reports to meet specific targets or to portray a better financial performance than what actually exists has been a subject of much debate in the corporate world. The practice of earnings management raises concerns about the credibility of financial reporting and the reliability of financial information presented to stakeholders. This thesis aims to investigate the phenomenon of earnings management in public companies, examining the factors influencing the practice and its implications on firm performance and shareholder value.
1.1 Introduction
1.2 Background of study
1.3 Problem Statement
1.4 Objective of study
1.5 Limitation of study
1.6 Scope of study
1.7 Significance of study
1.8 Structure of the Thesis
1.9 Definition of terms
Chapter Two: Literature Review
2.1 Concept of Earnings Management
2.2 Theoretical Framework
2.3 Motives for Earnings Management
2.4 Methods of Earnings Management
2.5 Impact of Earnings Management on Firm Performance
2.6 Regulatory Environment and Earnings Management
2.7 Empirical Studies on Earnings Management
2.8 Corporate Governance and Earnings Management
2.9 Earnings Management and Stakeholder Theory
2.10 Summary of Literature Review
Chapter Three: Research Methodology
3.1 Research Design
3.2 Data Collection Methods
3.3 Sample Selection
3.4 Variables and Measurement
3.5 Data Analysis Techniques
3.6 Hypotheses Development
3.7 Research Model
3.8 Ethical Considerations
Chapter Four: Discussion of Findings
4.1 Descriptive Statistics
4.2 Hypothesis Testing
4.3 Robustness Tests
4.4 Subgroup Analysis
4.5 Comparative Analysis
4.6 Implications for Practice
4.7 Managerial Implications
4.8 Policy Recommendations
Chapter Five: Conclusion and Summary
5.1 Summary of Findings
5.2 Implications of the Study
5.3 Contributions to Literature
5.4 Limitations of the Study
5.5 Suggestions for Future Research
5.6 Concluding Remarks
Thesis Overview: Earnings management in public companies is a critical issue that has significant implications for financial reporting, firm performance, and shareholder value. This thesis aims to investigate the factors influencing earnings management practices and their impact on public companies. The study will provide valuable insights into the motives behind earnings management, the methods employed, and the implications for stakeholders. By examining the regulatory environment, corporate governance practices, and empirical studies on earnings management, this thesis will contribute to the existing body of knowledge on the subject. The research methodology will involve a combination of quantitative analysis and empirical research to test hypotheses and validate findings. The discussion of findings will present a detailed analysis of the results, drawing implications for practice and policy recommendations. The conclusion will summarize the key findings, highlight the contributions of the study, discuss limitations, and suggest avenues for future research in the field of earnings management in public companies.
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