Sökning: "Real Activities Earnings Management"

Visar resultat 1 - 5 av 16 uppsatser innehållade orden Real Activities Earnings Management.

  1. 1. Corporate Social Responsibility and Earnings Management : Two sides of the relationship

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Vanja Appelqvist Östman; Olivia Sharp; [2022]
    Nyckelord :Corporate Social Responsibility; Earnings Management; ESG; Accrual-based Earnings Management; Real-activity Earnings Management;

    Sammanfattning : Sustainability is becoming a more important topic, not just in terms of the environment but also through social and governmental aspects. There are different views on what responsibility firms should take and what their incentives might be. LÄS MER

  3. 2. The Impact of Financial Analysts on Earnings Management : Empirical evidence from Swedish listed companies

    Master-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Tim Roth; Nicholas Morgan; [2020]
    Nyckelord :Keywords: Accrual-based earnings management; analyst coverage; analysts forecast; discretionary accruals; earnings management; real activities; real earnings management.; Resultatmanipulering; analytikerbevakning; analytikerestimat;

    Sammanfattning : .... LÄS MER

  4. 3. The Effect of CEO Compensation on Real Earnings Management

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Douglas Grambo; [2020]
    Nyckelord :Agency theory; real earnings management; CEO compensation;

    Sammanfattning : Real earnings management has been a subject of increasing debate ever since the passing of the Sarbanes-Oxley act in the united states. As research has pointed towards real earnings management increasing this has sparked discussions on whether real earnings management is damaging to companies, or if it is benefiting them, or if it lies somewhere in between. LÄS MER

  5. 4. Top management teams’ demographics effect on earnings management - A Swedish perspective

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Axel Gunnarsson; Jim Johansson; [2019-08-09]
    Nyckelord :Top management teams; upper echelons theory; earnings management; accruals; real activity;

    Sammanfattning : We study whether the demographic characteristics of top management teams influence earnings management, by using a sample of Swedish listed firms from 2010-2014. Our findings suggest that the demographic characteristics (i.e. LÄS MER

  7. 5. Political Risk & Earnings Quality : An analysis of political effects on earnings management

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Simon Hawborn Dahlstedt; [2019]
    Nyckelord :Political risk; Uncertainty; Earnings quality; Earnings management;

    Sammanfattning : The high level of political risk might enhance the information asymmetry between managers and stakeholders, therefore leading to increased opportunity for earnings management activities, which depress the usefulness of financial information. On the other hand, times of high political uncertainty possibly increase the demand for information among stakeholders, consequently leading to enhanced scrutiny and fewer earnings management activities. LÄS MER