Sökning: "Oskar Evenson"
Hittade 2 uppsatser innehållade orden Oskar Evenson.
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 SchoolSammanfattning : 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
2. Nedskrivning av goodwill – problematiken med fria tyglar i bedömningen
Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionenSammanfattning : 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