ترجمه آنلاین میهن دیک: خدمات ترجمه تخصصی Audit opinion and earnings management: Evidence from Greece

عنوان مقاله
عنوان مقاله	Audit opinion and earnings management: Evidence from Greece
عنوان فارسی مقاله	نظر حسابرسی و مدیریت درآمد: شواهدی از یونان

چکیده مقاله
چکیده	This study examines the relationship between audit opinions and earnings management, as measured by discretionary accruals, for listed firms on the Athens Stock Exchange (ASE). We divide the qualified audit opinions into two categories: qualified for the going-concern uncertainty and qualified for other reasons. The results indicate that audit opinions are not related to earnings management. Client financial characteristics, such as profitability and size are determinants of the going-concern audit opinion decision. The decision of auditors to issue qualified opinions for other reasons is explained by the type of audit opinion issued in the previous year.
کلمات کلیدی	Discretionary accruals Audit opinion Going-concern uncertainty IFRS context Debt crisis
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