Sökning: "Abnormal accruals"
Visar resultat 1 - 5 av 19 uppsatser innehållade orden Abnormal accruals.
1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. 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. Börsnoteringars aktieprestation och resultatmanipulation
Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/FöretagsekonomiSammanfattning : Antalet börsnoteringar har ökat explosionsartat på den svenska aktiemarknaden desenaste åren. Mot denna bakgrund är syftet med denna studie att undersöka dels dessabörsnoteringars långsiktiga aktieprestation, dels sambandet mellan denna långsiktigaaktieprestation och resultatmanipulation. LÄS MER
4. Resultatmanipulering innan notering och framtida avkastning : på den skandinaviska kapitalmarknaden
Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionenSammanfattning : Do Scandinavian companies manage their earnings prior to initiating an IPO and if so, how does that affect their subsequent market performance? Prior studies have been able to identify the use of earnings management prior to companies going public, leading to increased initial equity value, followed by negative returns compared to the market as a whole. In this study we examine the relation between discretionary accruals as an approximation of earnings management for companies listed on the three major Scandinavian stock exchanges through 2005-2017, and their abnormal returns as an approximation of post-IPO market performance. LÄS MER
5. En redovisningsbaserad investeringsstrategi viktad mot bransch – C_Score
Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionenSammanfattning : Piotroski skapade år 2000 en redovisningsbaserad investeringsstrategi F_Score. Genom att investera i förväntade vinnare och blanka aktier som förväntas vara kortsiktiga förlorare resulterar strategin i en genomsnittlig årsavkastning på 23%. LÄS MER