Sökning: "accrual-based income smoothing"

Hittade 3 uppsatser innehållade orden accrual-based income smoothing.

  1. 1. Intangible assets and earnings management : An analysis in an EU context

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Simon Björkmo; Magnus Eriksson; [2023]
    Nyckelord :Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

    Sammanfattning : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. LÄS MER

  3. 2. Vilka redovisningsmanipulerar?

    Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Mattias Svensson; Hampus Persson; Sara Al-Zubeidi; Samuel Bengt Olof Hermelin; [2021]
    Nyckelord :Accrual-based earnings management; corporate governance; financial position; lawsystem; positive accounting theory; Business and Economics;

    Sammanfattning : This study aims to expand the understanding of corporate governance's impact on earnings management linked to companies' financial position and size. The study is based on a deductive approach through three hypothesis formulations. LÄS MER

  4. 3. The Impact of Income Smoothing on Firm Value after the Sarbanes-Oxley Act

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Bence Sandor Kerekes; Bojana Cvetanovska; [2015]
    Nyckelord :earnings management; accrual-based income smoothing; agency cost; information asymmetry; discretionary accruals; Sarbanes-Oxley Act; Business and Economics;

    Sammanfattning : Purpose: To empirically investigate whether income smoothing creates or destroys value after the enactment of the Sarbanes-Oxley Act, which has tremendously changed the legal environment of income smoothing. We compare our results with pre-SOX research to conclude whether and how legislation change has affected the perception of income smoothing. LÄS MER