Sökning: "accruals-based earnings management"
Visar resultat 1 - 5 av 9 uppsatser innehållade orden accruals-based earnings management.
1. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. LÄS MER
2. Executive Compensation and Earnings Management - A study of Swedish companies during the Global Financial Crisis
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : This study examines the impact of executive short-term cash compensation on earnings management and how the relationship is influenced by an economic crisis, the global financial crisis. For a sample of Swedish listed firms between 2005-2012, I find evidence of a negative association between executive compensation and accruals-based earnings management, but comparing the crisis period to the period before I find a positive association that is stronger during the crisis than in the period before. LÄS MER
3. Earnings Management & the role of CEO Personality - Applying an algorithm to analyse whether conscientiousness affects real and accruals-based earnings management
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : Despite extensive efforts to grasp and mitigate the problem of earnings management, research indicates that it remains a prevalent problem. We set out to investigate whether CEO personality, more specifically the trait of conscientiousness – characterised by long-term orientation, risk aversion and impulse control – plays a role in explaining the prevalence of earnings management. LÄS MER
4. Women on the board and their joint effect on accruals-based earnings management and real earnings management
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : Much emphasis has been placed on the composition of women on the board lately. With Norway in the forefront, other countries within Europe have followed their path and implemented gender quotas on the board, and EU member countries are suggested to have 40 percent women on their boards by 2020. LÄS MER
5. Is CFO’s equity compensation associated with the degree of accruals-based earnings management?
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : This study investigates the association between CFO’s equity compensation and earnings management using absolute discretionary accruals. Collected data is based on European firms that apply IFRS as their main accounting standard between the years of 2009 to 2018, and our final sample consists of 612 firm year observations. LÄS MER
