Sökning: "Accrual-based earnings management"
Visar resultat 1 - 5 av 28 uppsatser innehållade orden Accrual-based earnings management.
1. Att manipulera eller inte manipulera
Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : Titel: Att manipulera eller inte manipulera - En kvantitativ studie avseende sambandet mellan kvinnlig representation i ledande positioner och earnings management. Seminariedatum: 2023-01-11 Kurs: FEKH89, Examensarbete i finansiering på kandidatnivå, 15 högskolepoäng. Författare: Tilde Engquist, Elina Kornbakk och Alicia Wallenberg. LÄS MER
2. Earning management in Swedish listed firms during the Covid-19 pandemic
Master-uppsats, Uppsala universitet/Företagsekonomiska institutionenSammanfattning : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. LÄS MER
3. Corporate Social Responsibility and Earnings Management
C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. LÄS MER
4. Intangible assets and earnings management : An analysis in an EU context
Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/FöretagsekonomiSammanfattning : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. LÄS MER
5. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. LÄS MER