|| maģistra akadēmiskās studijas
|Studiju programmas nosaukums
|| Uzņēmējdarbības finanses
||Uzbekistānas akciju sabiedrības darbības rezultātu kvalitātes novērtējums
|Nosaukums angļu valodā
||Assessment of earnings quality of joint stock companies in Uzbekistan
|| 02A00 Ārzemju studentu departaments
||Tatyana Eleina Assessment earnings quality of joint stock companies in Uzbekistan: Master Thesis / Tatyana Eleina, Natālja Lāce, Dr.oec. – Riga: Riga Technical University, Faculty of Engineering Economics and Management, Institute of Economics of Production and Entrepreneurship, Foreign Students Department, master program “Business Finance” 2017.
The Master Thesis is written in English language. It comprises 9 tables and 18 figures. Bibliography consists of resources such as books, scientific papers and electronic references.The main goal of the master thesis is to assess earnings quality of the Uzbek joint stock companies using M-Score model of Beneish and adjusted M-Score model by Roxas collating results with accruals ratio. The Thesis, mainly, consists of three parts: Analytical part, Theoretical and the Practical part. The Analytical part includes overview of Uzbekistan economic situation, investment opportunities and reporting standards of Uzbekistan. Further in the theoretical part author reviews the general motives of financial manipulations, specifies the definition of earnings quality, provides overview of the earnings quality assessment models.In the Practical part the author conducts assessment of earnings quality of the joint stock companies of Uzbekistan. Present the overview of the obtained results based on M-Score assessment model of Beneish. In addition to that author provides conclusion based on tested hypothesis of the following master thesis. Author used information for the master thesis from the resources, such as books, scientific papers and electronic references, national and international statistics resources.
||peļņa kvalitātes Ieņēmumu manipulācijas, akciju sabiedrībām, Uzbekistāna, novērtējums
|Atslēgas vārdi angļu valodā
||earnings quality, earnings manipulations, joint stock companies, Uzbekistan, assessment
|Darba augšupielādes datums un laiks