Sökning: "accruals quality"

Visar resultat 21 - 25 av 39 uppsatser innehållade orden accruals quality.

  1. 21. Earnings Quality in Family Firms: A quantitative study in Sweden

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Mårten Andersen; [2016-09-15]
    Nyckelord :earnings quality; family firms; earnings management; dual class shares; accruals; entrenchment; alignment;

    Sammanfattning : This study investigates the relation between family firms and earnings quality. There are two competing theories on the effect that family firms have on earnings quality, the entrenchment effect with decreased earnings quality and the alignment effect with increased earnings quality. LÄS MER

  3. 22. Effect of Earnings Volatility on Cost of Debt: The case of Swedish Limited Companies

    Magister-uppsats, Högskolan Dalarna/Företagsekonomi

    Författare :Asif M Huq; [2016]
    Nyckelord :Earnings Quality; Earnings Volatility; Debt Contract; Cost of Debt; Swedish Debt Market; European Debt Crisis;

    Sammanfattning : The paper empirically tests the relationship between earnings volatility and cost of debt with a sample of more than 77,000 Swedish limited companies over the period 2006 to 2013 observing more than 677,000 firm years. As called upon by many researchers recently that there is very limited evidence of the association between earnings volatility and cost of debt this paper contributes greatly to the existing literature of earnings quality and debt contracts, especially on the consequence of earnings quality in the debt market. LÄS MER

  4. 23. Audit Firm Rotation : Increasing or Decreasing Audit Quality?

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Fredrik Löfving; Elias Widenius; [2016]
    Nyckelord :Audit quality; Perceived audit quality; Audit firm rotation; Earnings management; Discretionary accruals; ERC; Agency theory; Stewardship theory;

    Sammanfattning : This study examines the effects of voluntary audit firm rotation on actual and perceived audit quality among Swedish listed firms between 2008-2014. The accruals based performance adjusted modified Jones-Model is used as a proxy for audit quality and the coefficients of returns-earnings for perceived audit quality in multiple regression models. LÄS MER

  5. 24. Hur påverkar fastighetsportföljen årets resultat? : Sammansättningen av fastighetsportföljen och benägenheten till earnings management för svenska börsnoterade fastighetsföretag

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Dennis Anaje; Johan Svärd; [2015]
    Nyckelord :Real earnings management; accrual-based management; accounting variables; earnings management; real estate; real estate portfolio; ; Resultatmanipulering; vinstmanipulering; fastigheter; fastighetsportföljen; ;

    Sammanfattning : Introduktion/Problembakgrund: Earnings management (EM) är ett problem för både det enskilda företaget och samhället. EM innebär att företagsledningen manipulerar resultatet i syfte att vilseleda externa intressenter. LÄS MER

  7. 25. Do public and private firms show different reporting behaviour? A study of financial reporting quality in a Swedish setting

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

    Författare :Marcus Litz; Jonas Henriksson; [2015]
    Nyckelord :financial reporting quality; earnings management; public versus private companies; opportunism; information demand;

    Sammanfattning : Managers of companies have considerable influence over financial reports and may engage in earnings management, with lower financial reporting quality (FRQ) as a consequence. We provide a study of FRQ in Swedish public and private firms to identify if there exists differences between these groups' reporting behaviour, and if so, which characteristics that are indicative of such. LÄS MER