Sökning: "Earnings Management"

Visar resultat 11 - 15 av 271 uppsatser innehållade orden Earnings Management.

  1. 11. The Implications of State Ownership on Earnings Management

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

    Författare :Henrik Hallius; Jakob Wedenborn; [2018]
    Nyckelord :Earnings management; State-owned enterprises; Listed enterprises; Discretionary accruals; Accruals quality;

    Sammanfattning : Earnings management refers to the practice of making discretionary choices in accounting with the intention to manipulate stated earnings. When used improperly it can distort the financial reports on which investors base their decisions, and thus impact the efficient allocation of capital. LÄS MER

  2. 12. Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions

    Magister-uppsats, Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Författare :Godefroy Späth; Robert Trampler; [2018]
    Nyckelord :Goodwill impairment; market reaction; nordic countries; G20; earnings management; IFRS 3; merger and acquisition;

    Sammanfattning : In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process. LÄS MER

  3. 13. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

    Master-uppsats, Högskolan Dalarna/Företagsekonomi; Högskolan Dalarna/Företagsekonomi

    Författare :Abraham Monah; Osedebamen Okojie; [2018]
    Nyckelord :IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

    Sammanfattning : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. LÄS MER

  4. 14. Kvinnliga beslutsfattare och resultatmanipulering på Stockholmsbörsen

    Kandidat-uppsats, Mittuniversitetet/Avdelningen för ekonomivetenskap och juridik; Mittuniversitetet/Avdelningen för ekonomivetenskap och juridik

    Författare :Dennis Hedback; Marielle Sanfer; [2018]
    Nyckelord :Reported earnings; earnings management; accruals; gender; CFO; CEO; Nasdaq Stockholm.; Resultatredovisning; resultatmanipulering; periodisering; kön; finansdirektör; vd; verkställande direktör; Stockholmsbörsen.;

    Sammanfattning : Redovisningsskandaler runt om i världen har medfört ett ökat intresse från lagstiftare och akademiker för ledares kontroll över finansiell rapportering. För intressenter är det viktigt att den redovisade informationen återspeglar den ekonomiska verkligheten. LÄS MER

  5. 15. Earnings management during recessions, A study on US listed firms

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

    Författare :Love Berglund; Alexander Airaxin; [2018]
    Nyckelord :earnings management; recession; modified jones model; roychowdhury model;

    Sammanfattning : We examine the relationship between underlying macroeconomic conditions and the tendencies for firms to manage earning. We do this by focusing on both accrual-based and real activities manipulation over time, using a time-series approach. LÄS MER