Sökning: "Cecilia Hällzon"

Hittade 2 uppsatser innehållade orden Cecilia Hällzon.

  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. Board Interlocks and Earnings Management Contagion

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

    Författare :Cecilia Hällzon; Daniel Öhman; [2017]
    Nyckelord :Board interlocks; Earnings management; Social influence; Network theory; Discretionary accruals;

    Sammanfattning : Manipulation of stated earnings can have a severely negative impact on financial reporting quality and is a topic of interest to regulators and investors alike. This study investigates whether earnings management spreads through networks of shared directors between boards of Swedish listed companies. LÄS MER