Ms Ivana Rozic

Research project: Does size matter? A comparative study of earnings management across small, medium, large private and listed companies in the UK

Abstract

The accounting regulation in the United Kingdom (UK) classifies private firms to small, medium, and large private firms and publicly listed companies (PLCs). This thesis investigates the degree of earnings management for small, medium, and large private firms, compared to PLCs in the UK due to distinctive features of private firms and limited evidence about their earnings management practices. The findings of this thesis contribute not only to the current discussion on earnings management on private firms versus PLCs but provide an important opportunity to advance the understanding of private firms across different sizes in the UK. This thesis makes a major contribution to research on earnings management by demonstrating how various characteristics of private firms affect the level of earnings manipulations.

  • Research degree: PhD
  • Title of project: Does size matter? A comparative study of earnings management across small, medium, large private and listed companies in the UK
  • Research supervisor: Professor Salma Ibrahim
  • Other research supervisor: Dr George Giannopoulos

Biography

I am a full time Ph.D. student at Kingston Business School. 

I hold an MRes in Business and Management, an MSc in Accounting and Finance from Kingston University, London, and a BA in Economics, Accounting, and Finance (1st) from RRiF College of Financial Management in Zagreb. 

Areas of research interest

  • Financial reporting quality
  • Earnings management
  • Accruals quality
  • Real activities manipulations

Qualifications

  • MRes in Business and Management, Kingston University, London
  • MSc in Accounting and Finance, Kingston University, London
  • BA in Economics, Accounting and Finance, RRiF College of Financial Management, Zagreb

Funding or awards received

  • Full-time fully-funded MPhil/ PhD Studentship in the School of Management Faculty of Business at Kingston Business School
  • Awarded the Menzies Prize (2015) for the best overall performance on the Postgraduate Modular Finance Scheme at Kingston University

Publications

Jump to: Article
Number of items: 1.

Article

Degiannakis, Stavros, Giannopoulos, George, Ibrahim, Salma and Rozic, Ivana (2019) Earnings management to avoid losses and earnings declines in Croatia. International Journal of Computational Economics and Econometrics, 9(3), pp. 219-238. ISSN (print) 1757-1170

This list was generated on Sat May 15 06:05:35 2021 BST.