Sökning: "discretionary accruals"

Visar resultat 16 - 20 av 84 uppsatser innehållade orden discretionary accruals.

1. 16. Resultatmanipulering innan notering och framtida avkastning : på den skandinaviska kapitalmarknaden

   Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Max Fredriksson; Vile Stark Ogner; [2022]
   Nyckelord :IPO; resultatmanipulering; diskretionära periodiseringar; onormal avkastning;

   Sammanfattning : Do Scandinavian companies manage their earnings prior to initiating an IPO and if so, how does that affect their subsequent market performance? Prior studies have been able to identify the use of earnings management prior to companies going public, leading to increased initial equity value, followed by negative returns compared to the market as a whole.  In this study we examine the relation between discretionary accruals as an approximation of earnings management for companies listed on the three major Scandinavian stock exchanges through 2005-2017, and their abnormal returns as an approximation of post-IPO market performance. LÄS MER

3. 17. Earnings Management and Board Monitoring: Does CEO Power Have a Moderating Role?

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Carl Andersson; Lynn Hamandi; [2022]
   Nyckelord :Earnings Management; Board Monitoring; Board Independence; Audit Committee; CEO Power; Business and Economics;

   Sammanfattning : The purpose of this study is twofold. The first is to examine the board monitoring's impact on accrual-based earnings management, as reflected by the absolute value of discretionary accruals. The second is to investigate the moderating effect of CEO power on the relationship between board monitoring and accrual-based earnings management. LÄS MER

4. 18. Esse Non Videri

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Jakob Skåring; Erik Arnell; [2022]
   Nyckelord :Sphere ownership; corporate ownership; earnings management; accrual based earnings management; Business and Economics;

   Sammanfattning : Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to investigate if earnings management is influenced by sphere control in a general sense, as well as family sphere and non-family sphere control. We therefore ask the following research question: Does sphere ownership influence the level of earnings management in Swedish firms? Methodology: We are addressing our research question empirically by estimating Pooled Ordinary Least Squares (POLS) and random effect regressions, using robust standard errors clustered by firm. LÄS MER

5. 19. Förekomsten av resultatmanipulering i svenska börsnoterade företag på mid-och large cap : En studie om periodiseringsbaserad resultatmanipulation i relation till företagsstorlek

   Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

   Författare :Daniel Markovic; Mihael Selmö; [2022]
   Nyckelord :Earnings management; discretionary accruals; modified Jones model; company size; resultatmanipulation; diskretionära periodiseringar; modifierade Jones modellen; företagsstorlek;

   Sammanfattning : Denna studie undersökte om företagsstorlek påverkar förekomsten av resultatmanipulation på Stockholm OMX large cap och mid cap. Studien undersökte om dessa företag använder sig av periodiseringsbaserad resultatmanipulation för att uppnå ett mer positivt eller negativt resultat. LÄS MER

7. 20. Vem manipulerar resultatet?

   Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Erik Arnell; Erik Karnehed; Josefine Gunnarsson; [2021]
   Nyckelord :Resultatmanipulering bolagsstyrning incitamentsprogram styrelsesammansättning Jones Cash Flow Model; Business and Economics;

   Sammanfattning : Uppsatsens titel: Vem manipulerar resultatet? - En kvantitativ studie om bolagsstyrning och earnings management Seminariedatum: 2021-06-04 Kurs: FEKH89, Examensarbete i finansiering på Kandidatnivå, 15 högskolepoäng Författare: Erik Arnell Erik Karnehed Josefine Gunnarsson Handledare: Lars Oxelheim Nyckelord: Resultatmanipulering, bolagsstyrning, incitamentsprogram, styrelsesammansättning, Jones Cash Flow Model Syfte: Att undersöka hur utvalda bolagsstyrningsvariabler påverkar graden av resultatmanipulering i svenska bolag noterade på Nasdaq Stockholm OMX Large Cap. Metod: En kvantitativ studie med en deduktiv ansats. LÄS MER