Sökning: "Income-Decreasing earnings management"

Visar resultat 1 - 5 av 7 uppsatser innehållade orden Income-Decreasing earnings management.

  1. 1. Earning management in Swedish listed firms during the Covid-19 pandemic

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Niklas Aspegren; Niklas Gillmert Hansen; [2023]
    Nyckelord :Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

    Sammanfattning : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. LÄS MER

  3. 2. Resultatmanipulering under samhällskris : En studie av resultatmanipulering under coronapandemin i svenska noterade bolag

    Uppsats för yrkesexamina på avancerad nivå, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

    Författare :Nicolae Nerges; [2023]
    Nyckelord :corona pandemic; accrual earnings management; real earnings management; earnings management during crisis; coronapandemi; resultatmanipulering genom periodiseringar; resultatmanipulering genom aktiva val; resultatmanipulering vid kriser;

    Sammanfattning : Världen drabbades av ett smittsamt virus i slutet på 2019 som växte till en global pandemi med namnet coronapandemin. Pandemin har orsakat stora förluster för företagen genom restriktioner, försämrade leveranskedjor och nedstängningar. Forskare konstaterat ett samband mellan krissituationer och resultatmanipulering. LÄS MER

  4. 3. Earnings Management during the Covid-19 Pandemic: Evidence from Sweden

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Anastasija Ljubisavljević; Catarina Jakobsson; [2022]
    Nyckelord :Covid-19 Pandemic; Earnings Management; Accrual-based Earnings Management; Modified Jones Model; Real Earnings Management; Big Bath Accounting;

    Sammanfattning : The financial difficulties following the Covid-19 pandemic have been many. Typically in situations of financial distress, firms are incentivized to utilize earnings management techniques to alter the picture of their financial situation, due to market-based pressure. LÄS MER

  5. 4. Earnings Management for Swedish Listed Firms : An Empirical Study on Real Earnings Management Prior to Stock Repurchases

    Magister-uppsats, Högskolan i Gävle/Företagsekonomi

    Författare :Simon Lardner; Pierre Willner; [2017]
    Nyckelord :Earnings management; Stock Repurchases; Real Earnings Management; Real operating decisions; Income-Decreasing earnings management;

    Sammanfattning : In this study, we follow Cooper et al. (2017) and intend to further investigate income-decreasing real earnings management through altering production and discretionary expenditure and focus on such actions taken by management prior to stock repurchase. LÄS MER

  7. 5. CEO Succession and Big Bath Accounting - A study of how succession and compensation affects a CEO's discretionary accounting decisions

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

    Författare :Sanne Ståhl; Michaela Appelkvist; [2014]
    Nyckelord :Big Bath; Discretionary Accruals; Earnings Management; CEO Compensation; Sweden;

    Sammanfattning : This study aims to investigate whether the event of a CEO succession affects discretionary accounting decisions. Data is collected from companies on the Stockholm Stock Exchange over the period 1998-2012 and the Modified Jones Model is used to determine the level of discretionary accruals. LÄS MER