Project Report from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 1, Vienna University of Economics and Business , language: English, abstract: The aim of this paper is to discover potential sources and methods how earnings management could happen within OMV.

To discover the methods, the authors will briefly look at the outline of the company and its history. The main part of this work will be dealing with accounting policies of the company as well as the CEO change in 2015. The CEO change will be the focus of our research in discovering potential methods and tools for earnings management.

In detail, the authors will focus our work on the years 2014, 2015 and 2016. All the information will be taken from the official annual reports of OMV, which are all available for the public.