Sökning: "Måns Linderoth"

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  1. 1. Ägarstrukturens påverkan på earnings quality

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