Sökning: "Carl-Hugo Alhanko"

Hittade 2 uppsatser innehållade orden Carl-Hugo Alhanko.

  1. 1. Earnings management research design - An evaluation of aggregate and specific accruals models

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

    Författare :Carl-Hugo Alhanko; Cecilia Hällzon; [2019]
    Nyckelord :Earnings management; Model design; Accruals models; Opportunistic behaviour;

    Sammanfattning : This study aims to evaluate whether accruals models are useful to detect earnings management in listed Swedish companies. We analyse the ability of aggregate and specific accruals models to detect manipulation, to provide unbiased estimates of discretionary behaviour and to identify known cases of accruals fraud. LÄS MER

  2. 2. CEO tenure and earnings management - A study on Swedish listed companies

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

    Författare :Carl-Hugo Alhanko; Julia Kilnes Spångfelt; [2016]
    Nyckelord :CEO successions; earnings management; tenure; opportunistic behavior;

    Sammanfattning : In this study we investigate the presence of earnings management in connection with CEO successions in Swedish listed companies. We use three accrual-based models to detect earnings management in a sample of companies listed on the Swedish main market in the period 2009-2013. LÄS MER