MERAL Myanmar Education Research and Learning Portal
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Effect of Earning Management Practices on Financial Performance in iMyanmar House Company Limited (Lin Htat Aung, 2024)
https://meral.edu.mm/records/9879
https://meral.edu.mm/records/98797bc488e6-7592-4097-a56d-776066938b7b
5ddca8ab-f0d4-4e42-9533-0b991808e731
Name / File | License | Actions |
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Lin Htat Aung, EMBF-11, 9th Batch.pdf (802 KB)
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Thesis | ||||||
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Lesson | ||||||
Title | ||||||
Title | Effect of Earning Management Practices on Financial Performance in iMyanmar House Company Limited (Lin Htat Aung, 2024) | |||||
Language | en | |||||
Publication date | 2024-06-01 | |||||
Authors | ||||||
Lin Htat Aung | ||||||
Description | ||||||
The research aims to explore the impact of earning management methods on financial performance and investigate the moderating influence of corporate governance on financial performance in Myanmar House Company Limited. The basic data were obtained from a sample of 80 workers selected using a simple random sampling approach out of a total of 100 respondents. The secondary data were obtained from many sources like textbooks, journals, articles, reports, websites, and research papers that were previously conducted. Earning management strategies include the use of accruals, business sizes, and financial leverage. The analysis revealed that both accruals and business size had a strong favorable impact on the financial performance of iMyanmar House Company Limited. Furthermore, corporate governance does not have a moderating influence on the links between earning management techniques and financial performance. Therefore, iMyanmar House should integrate accrual accounting insights into strategic planning and performance management. By analyzing accrual data, the company can gain deeper insights into revenue trends, cost management, and profitability. |
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Thesis/dissertations | ||||||
Yangon University of Economics | ||||||
Dr. Thynn Thynn Myint |