Sökning: "Discretionary Behavior"

Visar resultat 1 - 5 av 12 uppsatser innehållade orden Discretionary Behavior.

  1. 1. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :MiRi Lee; Jenny Cerpa Veliz; [2023]
    Nyckelord :Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

    Sammanfattning : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. LÄS MER

  3. 2. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    Magister-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :Kristoffer Engberg; Jörgen Schenberg; [2020]
    Nyckelord :Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Sammanfattning : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. LÄS MER

  4. 3. Observing the untold stories about digital behavior

    Master-uppsats, Lunds universitet/Socialhögskolan

    Författare :Dina Träff Vikstrøm; [2020]
    Nyckelord :Street-level bureaucracy; discretion; discretionary behavior; digital tools; public institution.; Social Sciences;

    Sammanfattning : The Danish social workers in the Job Centers holds the key to shaping the public policy, at the frontline. The way they choose to facilitate their tasks practicing digital tools impacts the client’s security and how the profession is being shaped. LÄS MER

  5. 4. Att bygga på värdegrunden - en fallstudie om diskretionärt beteende i entreprenadbranschen

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för företagande och ledning

    Författare :Amanda Kölgran; Madeleine Österman; [2019]
    Nyckelord :OCB; Value Statements; Organizational Culture; Discretionary Behavior; Congruence;

    Sammanfattning : In today's society, where human capital constitutes a substantial part of a company's resources, attracting and retaining a knowledgeable workforce is of high importance. It has been made clear that the individual's behavior, that goes above and beyond what's written in the job descriptions, so called discretionary behavior, can have positive effects on the organization's performance. LÄS MER

  7. 5. CSR och earnings management - agerar företagsledningen etiskt eller opportunistiskt? : En kvantitativ studie på kontinentaleuropeiska bolag

    Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

    Författare :Marcus Hansson; Desirée Svensson; [2019]
    Nyckelord :CSR; earnings management; AEM; REM; IFRS; CSR; earnings management; AEM; REM; IFRS;

    Sammanfattning : Syfte: CSR är ett högaktuellt och viktigt ämne för företagen och deras intressenter. Då högre CSR- aktiviteter anses vara relaterat till etiskt agerande företagsledningar undersöker studien om företagens ledningar utnyttjar detta i försök att dölja omoraliska aktiviteter i form av earnings management. LÄS MER