Sökning: "Ayesha Waqar"

Hittade 1 uppsats innehållade orden Ayesha Waqar.

  1. 1. The changing role of a CFO: a Swedish study on Earnings Management

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

    Författare :Ayesha Waqar; Xinyu Wang; [2019]
    Nyckelord :Earnings Management; CFO Turnover; Discretionary Accruals; Emerging Role;

    Sammanfattning : This thesis aims to provide empirical evidence regarding the existence of earnings management through an investigation of the changes in discretionary accruals surrounding a Chief Financial Officer (CFO) turnover event and tests how the role of a CFO has evolved over time in Sweden. Empirical tests are conducted on a sample of 240 CFO turnover observations accumulated from 201 NASDAQ OMX Stockholm firms over the time period 2001- 2017. LÄS MER