Flexibility in Financial Accounting Income Strategies and Earnings Management in the Netherlands

Thesis

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Titlepage

ACKNOWLEDGEMENTS

TABLE OF CONTENTS

Main abbreviations used in this text

Chapter 1 Introduction

Chapter 2 Overview of managers' use of financial accounting flexibility: a framework

Chapter 3 Incentives for income strategies and earnings management

Chapter 4 Constraints on managerial influence over accounting income

Chapter 5 Financial accounting flexibility in the Netherlands

Chapter 6 Detecting managerial influence over accounting income

Chapter 7 New proxies for detecting managerial influence over accounting income

Chapter 8 Empirical analysis of managerial influence over accounting income

Chapter 9 Summary and discussion

Nederlandse samenvatting

Appendix A1

Appendix A2

Appendix A3

Appendix B1

Appendix B2

Appendix B3

Appendix B4

Appendix B5

Appendix B6

Appendix B7

Appendix B8

Appendix C

References

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