Sökning: "Earnings Management"
Visar resultat 26 - 30 av 407 uppsatser innehållade orden Earnings Management.
26. Det svenska experimentets effekt på earnings management
Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : Syfte:Syftet med studien är att undersöka om och hur Covid-19-krisen har påverkat användningen och förekomsten av earnings management i börsnoterade bolag i Sverige. Metod:Studien är av kvantitativ karaktär och antar en deduktiv ansats. LÄS MER
27. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies
Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaperSammanfattning : 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
28. Ownership structure and accounting quality: A study on Swedish private equity backed companies
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. LÄS MER
29. The Impact of the Recession on Swedish Real Estate Companies : A Study of Financial Strategy and Risk Management of Companies with Different Credit Ratings
Master-uppsats, KTH/Fastighetsföretagande och finansiella systemSammanfattning : The world's economies are in a turbulent phase where rising inflation has hit the global and Swedish economy hard. The Central Bank of Sweden has raised the policy rate expansively in recent months, with the intention of curbing inflation. LÄS MER
30. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326
Master-uppsats, Umeå universitet/FöretagsekonomiSammanfattning : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. LÄS MER