Sökning: "Albin Bjurman"

Hittade 2 uppsatser innehållade orden Albin Bjurman.

1. 1. Who is winning the earnings game? : A study about earnings management and subsequent stock returns in the U.S equities market.

   Master-uppsats, Umeå universitet/Företagsekonomi

   Författare :Albin Bjurman; Afroza Rahman; [2014]
   Nyckelord :Real earnings management; accrual-based management; stock returns; accounting variables; stock repurchases; asset pricing; earnings management;

   Sammanfattning : The earnings game and myopic performance focus induce managers to use judgment and influence to alter the reported earnings. Earnings management is the umbrella term for such manipulative actions, by accruals management or real activates management. LÄS MER

3. 2. How reliable are earnings? : A study about real activities manipulation and accrual-based management in Europe

   Uppsats för yrkesexamina på avancerad nivå, Företagsekonomi

   Författare :Albin Bjurman; Erik Weihagen; [2013]
   Nyckelord :earnings management; earnings management incentives; motives of earnings management; real earnings management; earnings benchmarks; earnings management Europe;

   Sammanfattning : Background & Subject discussion: Financial reporting and earnings affect stakeholders’ decisions and is a vital component in firm’s information disclosure. Management possesses considerable influence over financial reports. Earnings consist of a cash-flow and accrual component. LÄS MER