Influence of earnings Management Policy on Company`s Strategic Decision-Making Process

Student: Ivanova Alina

Faculty: St.Petersburg School of Economics and Management

Educational Programme: Management (Bachelor)

Year of Graduation: 2018

The following paper is dedicated to the investigation on how earnings management can influence the decision-making process in a company. This paper includes the analysis of global experience of finding the traces of implemented earnings management, as well as the genuine research on how financial statements can influence the creation of company’s strategy. As a sample, 12 automobile companies were chosen. All the information needed for the research was taken from the financial statements of the companies, that are published in the annual reports of each company. To conduct a fuller study a three year period was implemented (from 2015 up to 2017). Also, all the information, that was needed was published in the free access publicly. Based on the data from the reports, a range of specifically chosen ratios was calculated to make it possible to evaluate the influence of financial statements on decision-making process.

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