Sökning: "Oskar Evenson"

Hittade 2 uppsatser innehållade orden Oskar Evenson.

1. 1. Earnings Management & the role of CEO Personality - Applying an algorithm to analyse whether conscientiousness affects real and accruals-based earnings management

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Oskar Evenson; Josefin Höijer; [2020-07-01]
   Nyckelord :CEO; real earnings management; accruals-based earnings management; conscientiousness; Big Five Personality traits;

   Sammanfattning : Despite extensive efforts to grasp and mitigate the problem of earnings management, research indicates that it remains a prevalent problem. We set out to investigate whether CEO personality, more specifically the trait of conscientiousness – characterised by long-term orientation, risk aversion and impulse control – plays a role in explaining the prevalence of earnings management. LÄS MER

3. 2. Nedskrivning av goodwill – problematiken med fria tyglar i bedömningen

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Oskar Evenson; Oskar Thorsson; [2018-08-07]
   Nyckelord :Goodwill; Impairment of Goodwill; Earnings Management; Big Bath;

   Sammanfattning : Background and Discussion: In the year of 2005, the accounting standard-setting organization of the IFRS Foundation, IASB, revised its regulation regarding impairment of goodwill, disallowing further amortization of the asset. Since then, yearly impairment tests have been the only adequate method to decrease its value after the acquisition is finalized. LÄS MER