Sökning: "Hanna Lennerskog"

Hittade 1 uppsats innehållade orden Hanna Lennerskog.

  1. 1. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

    Master-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Mattias Hedqvist; Hanna Lennerskog; [2022]
    Nyckelord :Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

    Sammanfattning : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. LÄS MER