The conclusion of this thesis will be discussed in the last chapter. In it, a summary of the general outline of the chapters will be given, concluding with the research findings. Research Justification In the introduction an example was given of a company who filed for bankruptcy or had to restate the financial statements. Very little research has been conducted into whether or not earnings management had been utilized by companies who filed for bankruptcy after receiving an unqualified audit report the preceding year. In this thesis, I will research this and give inside into this matter, also enabling stakeholders to value financial statements of themselves. I will also consider if we could have known these companies to be in financial distress, and if it was foreseeable that they were about to file for bankruptcy. Scheme thesis The structure of the thesis can be presented as in below mentioned scheme:
The conclusion of this thesis will be discussed in the last chapter. In it, a summary of the general outline of the chapters will be given, concluding with the research findings. Research Justification In the introduction an example was given of a company who filed for bankruptcy or had to restate the financial statements. Very little research has been conducted into whether or not earnings management had been utilized by companies who filed for bankruptcy after receiving an unqualified audit report the preceding year. In this thesis, I will research this and give inside into this matter, also enabling stakeholders to value financial statements of themselves. I will also consider if we could have known these companies to be in financial distress, and if it was foreseeable that they were about to file for bankruptcy. Scheme thesis The structure of the thesis can be presented as in below mentioned scheme: