Sökning: "Discretionary accruals"
Visar resultat 16 - 20 av 84 uppsatser innehållade orden Discretionary accruals.
16. Resultatmanipulering innan notering och framtida avkastning : på den skandinaviska kapitalmarknaden
Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionenSammanfattning : Do Scandinavian companies manage their earnings prior to initiating an IPO and if so, how does that affect their subsequent market performance? Prior studies have been able to identify the use of earnings management prior to companies going public, leading to increased initial equity value, followed by negative returns compared to the market as a whole. In this study we examine the relation between discretionary accruals as an approximation of earnings management for companies listed on the three major Scandinavian stock exchanges through 2005-2017, and their abnormal returns as an approximation of post-IPO market performance. LÄS MER
17. Earnings Management and Board Monitoring: Does CEO Power Have a Moderating Role?
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : The purpose of this study is twofold. The first is to examine the board monitoring's impact on accrual-based earnings management, as reflected by the absolute value of discretionary accruals. The second is to investigate the moderating effect of CEO power on the relationship between board monitoring and accrual-based earnings management. LÄS MER
18. Esse Non Videri
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to investigate if earnings management is influenced by sphere control in a general sense, as well as family sphere and non-family sphere control. We therefore ask the following research question: Does sphere ownership influence the level of earnings management in Swedish firms? Methodology: We are addressing our research question empirically by estimating Pooled Ordinary Least Squares (POLS) and random effect regressions, using robust standard errors clustered by firm. LÄS MER
19. Förekomsten av resultatmanipulering i svenska börsnoterade företag på mid-och large cap : En studie om periodiseringsbaserad resultatmanipulation i relation till företagsstorlek
Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaperSammanfattning : Denna studie undersökte om företagsstorlek påverkar förekomsten av resultatmanipulation på Stockholm OMX large cap och mid cap. Studien undersökte om dessa företag använder sig av periodiseringsbaserad resultatmanipulation för att uppnå ett mer positivt eller negativt resultat. LÄS MER
20. Vem manipulerar resultatet?
Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : Uppsatsens titel: Vem manipulerar resultatet? - En kvantitativ studie om bolagsstyrning och earnings management Seminariedatum: 2021-06-04 Kurs: FEKH89, Examensarbete i finansiering på Kandidatnivå, 15 högskolepoäng Författare: Erik Arnell Erik Karnehed Josefine Gunnarsson Handledare: Lars Oxelheim Nyckelord: Resultatmanipulering, bolagsstyrning, incitamentsprogram, styrelsesammansättning, Jones Cash Flow Model Syfte: Att undersöka hur utvalda bolagsstyrningsvariabler påverkar graden av resultatmanipulering i svenska bolag noterade på Nasdaq Stockholm OMX Large Cap. Metod: En kvantitativ studie med en deduktiv ansats. LÄS MER