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1. 1. Ägarstrukturens påverkan på earnings quality

   Magister-uppsats, Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakulteten

   Författare :Haris Custovic; Måns Linderoth; [2017]
   Nyckelord :Earnings quality; ownership structure; discretionary accruals; agency theory; earnings management.; Earnings quality; ägarstruktur; godtyckliga periodiseringar; agentteori; resultatmanipulering.;

   Sammanfattning : Introduction: Prior research, mainly based in USA and Asia, has shown a relationship between ownership structure and earnings quality. Low earnings quality might result in inefficient resource allocation, lower economic growth and unintended wealth transfers. LÄS MER