Endre Beretka

PhD Research Student

Institute of International Management Practice

Faculty:Lord Ashcroft International Business School

Location: Cambridge

The title of Endre's thesis is 'Earnings Management around Threshold: The case of the Credit Institutions (Banks) in Hungary

Background

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This study examines if there is any managerial earnings manipulation of foreign and domestic credit institutions (Banks) trading in Hungary by applying ratio analysis, Burgstahler and Dichev (1997), Degeorge et al. (1991) and Kolmogorov-Smirnov tests. Despite firm size, before and after the 2008 financial crisis, my findings confirm, foreign and domestic Credit Institutions - Banks trading in Hungary not only manage earnings, but also engage to avoid earnings decreases and loses. Endre's research supervisor is Dr Andrew Armitage.

Contact details: endre.beretka@student.anglia.ac.uk

Recent presentations and conferences

Presented (working) paper on the 17th Annual International Conference of Financial Reporting and Business Communication Research Unit in Bristol, England, UK, on 4th July 2013. Title: "Earnings Management around Threshold: The case of the Credit Institutions (Banks) in Hungary

Presented Abstract on 17th June 2011 at the ARU Conference Chelmsford, UK