Sökning: "Daniel Hätty"

Hittade 2 uppsatser innehållade orden Daniel Hätty.

1. 1. Accounting Quality in Private Firms: The Impact of Professional Directors

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Daniel Hätty; John Åkesson; [2015]
   Nyckelord :Accounting Quality; Earnings Management; Corporate Governance; Board Expertise; Private Firms;

   Sammanfattning : This paper studies the impact professional directors have on accounting quality in private firms, where a professional director is defined as a director with board experience in public firms. We hypothesize that board experience in a public firm is a sign of quality. LÄS MER

3. 2. Leder hög bonus till sämre redovisningskvalitet

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Daniel Hätty; Johan Sjölund; [2013]
   Nyckelord :accounting quality; earnings management; bonus; modified Jones model;

   Sammanfattning : This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. LÄS MER