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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.
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.
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