Impact of earnings management on firm’s performance: A case study of manufacturing companies listed at the Dar-es-salaam stock exchange market
A dissertation submitted in partial fulfillment of the requirements for the award of Master of Science in Accounting and Finance of Mzumbe University
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| Formato: | Thesis |
| Idioma: | inglês |
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Mzumbe University
2024
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| Acesso em linha: | https://scholar.mzumbe.ac.tz/handle/123456789/1437 |
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| _version_ | 1835205598144102400 |
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| author | Moshi, Jane A |
| author_facet | Moshi, Jane A |
| author_sort | Moshi, Jane A |
| collection | DSpace |
| description | A dissertation submitted in partial fulfillment of the requirements for the award of Master of Science in Accounting and Finance of Mzumbe University |
| format | Thesis |
| id | oai:null:123456789-1437 |
| institution | Mzumbe University |
| language | English |
| publishDate | 2024 |
| publisher | Mzumbe University |
| record_format | dspace |
| spelling | oai:null:123456789-14372024-10-09T10:33:08Z Impact of earnings management on firm’s performance: A case study of manufacturing companies listed at the Dar-es-salaam stock exchange market Moshi, Jane A Firm’s Management Performance Manufacturing Companies Performance Dar – es -Salaam stock exchange Earnings management Jones revised model Revised model for discretionary accrual A dissertation submitted in partial fulfillment of the requirements for the award of Master of Science in Accounting and Finance of Mzumbe University The aim of this study was to assess the impact of earnings management on firm’s performance. The study was conducted in Tanzania in which manufacturing firms registered at Dar – es -Salaam stock exchange was used as study cases. The study used Jones revised model for discretionary accrual to measure earnings management while firm’s performance was measured using net profit margin as a measure for profitability, debt to equity and debt to asset as proxy measures for leverage, return on asset as a measure for asset management performance and current ratio as a measure for liquidity level of the firms. The findings on the study show that manufacturing firms at DSE engage in earnings management. Most of the firms were found to manage earnings downwards. The results on the relationship between earnings management and performance shows that, earnings management has impact on firm’s performance but the nature of the impact depends on the variables used for measuring earnings management. The study found out that earnings management did not have any significant relationship with return on asset, debt to equity and debt to asset on the one hand, while on the other hand it was found that earnings management has significant impact on current ratio and net profit margin. Basing on the findings of the study, the study recommends that registered firms at DSE should present their statements fairly to enable investors to make correct decisions. The regulators of DSE should develop more mechanisms to detect earnings management among the listed firms and should ensure that all firms present financial statements that show true and fair view. Earnings management has impact on performance, therefore the study recommends the users of financial statements especially those who wish to make decision basing on them, should first evaluate whether the related firms engage in earnings management so that the decisions made can be correct ones Private 2024-10-09T10:23:26Z 2024-10-09T10:23:26Z 2016 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/1437 en application/pdf Mzumbe University |
| spellingShingle | Firm’s Management Performance Manufacturing Companies Performance Dar – es -Salaam stock exchange Earnings management Jones revised model Revised model for discretionary accrual Moshi, Jane A Impact of earnings management on firm’s performance: A case study of manufacturing companies listed at the Dar-es-salaam stock exchange market |
| title | Impact of earnings management on firm’s performance: A case study of manufacturing companies listed at the Dar-es-salaam stock exchange market |
| title_full | Impact of earnings management on firm’s performance: A case study of manufacturing companies listed at the Dar-es-salaam stock exchange market |
| title_fullStr | Impact of earnings management on firm’s performance: A case study of manufacturing companies listed at the Dar-es-salaam stock exchange market |
| title_full_unstemmed | Impact of earnings management on firm’s performance: A case study of manufacturing companies listed at the Dar-es-salaam stock exchange market |
| title_short | Impact of earnings management on firm’s performance: A case study of manufacturing companies listed at the Dar-es-salaam stock exchange market |
| title_sort | impact of earnings management on firm s performance a case study of manufacturing companies listed at the dar es salaam stock exchange market |
| topic | Firm’s Management Performance Manufacturing Companies Performance Dar – es -Salaam stock exchange Earnings management Jones revised model Revised model for discretionary accrual |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/1437 |
| work_keys_str_mv | AT moshijanea impactofearningsmanagementonfirmsperformanceacasestudyofmanufacturingcompanieslistedatthedaressalaamstockexchangemarket |