Sökning: "discretionary accounting"

Visar resultat 6 - 10 av 42 uppsatser innehållade orden discretionary accounting.

1. 6. It's A(c)crual World

   Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Jack Rydén; Oskar Åkesson; Filip Angerlöv; [2022]
   Nyckelord :Accrual Earnings Management; Principle-based Accounting; Discretionary Accruals; CEO-changes; Stockholm Stock Exchange; Business and Economics;

   Sammanfattning : Sammanfattning Titel: It’s A(c)crual World Seminariedatum: 3 juni 2022 Kurs: FEKH69, Examensarbete på kandidatnivå i redovisning. 15 Högskolepoäng. LÄS MER

3. 7. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

   Master-uppsats, Jönköping University/IHH, Företagsekonomi

   Författare :Mattias Hedqvist; Hanna Lennerskog; [2022]
   Nyckelord :Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

   Sammanfattning : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. LÄS MER

4. 8. Esse Non Videri

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Jakob Skåring; Erik Arnell; [2022]
   Nyckelord :Sphere ownership; corporate ownership; earnings management; accrual based earnings management; Business and Economics;

   Sammanfattning : Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to investigate if earnings management is influenced by sphere control in a general sense, as well as family sphere and non-family sphere control. We therefore ask the following research question: Does sphere ownership influence the level of earnings management in Swedish firms? Methodology: We are addressing our research question empirically by estimating Pooled Ordinary Least Squares (POLS) and random effect regressions, using robust standard errors clustered by firm. LÄS MER

5. 9. Goodwill Impairment and Earnings Management in the year of the pandemic

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Christine Dicken; Oskar Unger; [2021]
   Nyckelord :Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

   Sammanfattning : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. LÄS MER

7. 10. Resultatmanipuleringens befintlighet vid värdering till verkligt värde : En studie om tillämpning av IAS 41 hos svenska och kanadensiska skogsbolag

   Kandidat-uppsats, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

   Författare :Elinor Helgeson Schrijvers; Jessica Karlsson; [2021]
   Nyckelord :IAS 41; Earnings Management; Biological assets; Discretionary accruals; IFRS; The Modified Jones Model; IAS 41; Resultatmanipulering; Biologiska tillgångar; Godtyckliga periodiseringar; IFRS; The Modified Jones Model;

   Sammanfattning : En redovisning enligt IFRS ska ge en rättvisande bild för de finansiella rapporternas användare. För att uppnå den rättvisande bilden har IFRS olika värderingsmetoder, en av dessa är värdering till verkligt värde. Den standarden som hanterar verkligt värde är IFRS 13. LÄS MER