Sökning: "Accruals models"

Visar resultat 16 - 20 av 24 uppsatser innehållade orden Accruals models.

1. 16. Can managers use discretionary accruals to ease financial constraints prior to investment?

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

   Författare :Helena Hellström; Luba Wiander; [2017]
   Nyckelord :Financial Constraints; Information Asymmetry; Earnings Management; Discretionary Accruals; Investment Efficiency;

   Sammanfattning : In this thesis, we study the effects of financial constraints on financial reporting behavior by investigating whether discretionary accruals can signal good investment opportunities and enable access to external financing for financially constrained firms. We study a panel of firms listed on the Swedish main market between 2007-2015 and use established models for estimating discretionary accruals and investment opportunities. LÄS MER

3. 17. Earnings management and CSR: A study on Swedish listed companies

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

   Författare :Dimitri Yakupov; Julia Kilnes Spångfelt; [2017]
   Nyckelord :Earnings management; Discretionary accruals; Quality of earnings; CSR;

   Sammanfattning : In this study, we investigate the use of earnings management and its relationship with companies' CSR policies. Three accrual-based models are used to detect earnings management among Swedish listed companies during the period 2005-2015. LÄS MER

4. 18. Private and Public Ownership's effect on Earnings Management

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

   Författare :Ludvig Norberg; Casper Nilson Wrede; [2016]
   Nyckelord :Earnings management; Private versus public ownership;

   Sammanfattning : Using accrual-based estimation models of discretionary accruals, we examine the effect on earnings management levels in Swedish firms that change ownership form from private to public in the period between 2002 and 2011. Our findings are contradictory, preventing us from concluding whether firms engage in more earnings management when they are private or public. LÄS MER

5. 19. Audit Firm Rotation : Increasing or Decreasing Audit Quality?

   Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Fredrik Löfving; Elias Widenius; [2016]
   Nyckelord :Audit quality; Perceived audit quality; Audit firm rotation; Earnings management; Discretionary accruals; ERC; Agency theory; Stewardship theory;

   Sammanfattning : This study examines the effects of voluntary audit firm rotation on actual and perceived audit quality among Swedish listed firms between 2008-2014. The accruals based performance adjusted modified Jones-Model is used as a proxy for audit quality and the coefficients of returns-earnings for perceived audit quality in multiple regression models. LÄS MER

7. 20. Restructuring Provisions as an Earnings Management Tool

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

   Författare :Daniel Chodorowski; Philip Shen; [2015]
   Nyckelord :Earnings Management; Restructuring; Discretionary Accruals; Classification-shifting;

   Sammanfattning : This paper seeks to investigate whether the utilization of restructuring provisions is used as a tool for earnings management. By focusing on the utilization rather than the creation of new provisions, the phenomenon of classification shifting is studied. LÄS MER