الفهرس 
The General Framework of the Study
Manipulation of Production, Inventory and SalesOnly 14 pages are availabe for public view
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Abstract
The purpose of this thesis is to explore earnings management using structured transactions under international financial reporting standards(IFRS).More specifically, the researcher tried to explain the opportunities of earnings management under some IFRS and how managers may exploit the discretion available to them in manage earnings.Methodology/Approach – The researcher depended upon the positive approach in analyzing the problem, explaining its causes and predicting the behavior of this phenomenon in the future.Findings – By using deferred tax liabilities as a proxy for earnings management using structured transactions, the results indicated that firms reduce the deferred tax liabilities when operating income is lower than previous year, which confirms that firms exploit the discretion available in preparing financial statements. Research Limitations/ Implications – This study is conducted by discussing 5 IAS/IFRS and examining only IAS 12/ EAS 24.Examining larger number of accounting standards would enhance the reliability of the results and then the quality of accounting information.Originality/Value – This study contributed to the literature by providing explanation of another type of earnings management as very few studies have examined earnings management issues from this perspective. Moreover,this study exhibits opportunities of earnings management through discussing some IFRS in details. Key Words:IFRS,IAS,Earnings Management,Real Earnings Management(REM),Structured Transactions, Leases,Impairment,Revenue Recognition,Financial Instruments and deferred tax