Sökning: "Real activities manipulation"

Visar resultat 1 - 5 av 13 uppsatser innehållade orden Real activities manipulation.

  1. 1. 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

  3. 2. "Accounting Hocus-Pocus" : En studie över de oberoende styrelseledamöternas påverkan på resultatmanipulering

    Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Författare :David Krieg; Fredrik Björklund; [2019]
    Nyckelord :Earnings management; independent directors; Swedish coporate governance code; discretionary accruals; real activities manipulation; Resultatmanipulering; Oberoende styrelseledamöter; Svensk bolagsstyrningskod; godtyckliga periodiseringar; kassaflödesmanipulation;

    Sammanfattning : Sammanfattning Examensarbete, Civilekonomprogrammet Titel: Accounting Hocus-Pocus - En studie över de oberoende styrelseledamöternas påverkan på resultatmanipulering. Bakgrund: De principbaserade regelverk som börsnoterade företag tvingas följa, skapar utrymme för ledningen att manipulera redovisningen. LÄS MER

  4. 3. Swedish firms' untimely financial reporting : A study of goodwill impairment as a tool used to mislead financial users

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Viktor Axelsson; Ludvig Eriksson; [2019]
    Nyckelord :Earnings management; Real activities management; Cash flow manipulation; Untimely reporting; Goodwill impairment;

    Sammanfattning : The transition to the IFRS framework has contributed to changes in the handling of goodwill. The yearly impairment test has contributed with subjectivity in the measurements resulting in fewer but larger impairments. LÄS MER

  5. 4. Nedskrivning av goodwill – problematiken med fria tyglar i bedömningen

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Oskar Evenson; Oskar Thorsson; [2018-08-07]
    Nyckelord :Goodwill; Impairment of Goodwill; Earnings Management; Big Bath;

    Sammanfattning : Background and Discussion: In the year of 2005, the accounting standard-setting organization of the IFRS Foundation, IASB, revised its regulation regarding impairment of goodwill, disallowing further amortization of the asset. Since then, yearly impairment tests have been the only adequate method to decrease its value after the acquisition is finalized. LÄS MER

  7. 5. Earnings management during recessions, A study on US listed firms

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

    Författare :Love Berglund; Alexander Airaxin; [2018]
    Nyckelord :earnings management; recession; modified jones model; roychowdhury model;

    Sammanfattning : We examine the relationship between underlying macroeconomic conditions and the tendencies for firms to manage earning. We do this by focusing on both accrual-based and real activities manipulation over time, using a time-series approach. LÄS MER