Sökning: "Jakob Skåring"

Hittade 1 uppsats innehållade orden Jakob Skåring.

  1. 1. Esse Non Videri

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Jakob Skåring; Erik Arnell; [2022]
    Nyckelord :Sphere ownership; corporate ownership; earnings management; accrual based earnings management; Business and Economics;

    Sammanfattning : Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to investigate if earnings management is influenced by sphere control in a general sense, as well as family sphere and non-family sphere control. We therefore ask the following research question: Does sphere ownership influence the level of earnings management in Swedish firms? Methodology: We are addressing our research question empirically by estimating Pooled Ordinary Least Squares (POLS) and random effect regressions, using robust standard errors clustered by firm. LÄS MER