Sökning: "earnings levels"

Visar resultat 1 - 5 av 59 uppsatser innehållade orden earnings levels.

  1. 1. Earnings management och ekonomiska kriser : En jämförande studie mellan olika marknadsekonomier

    Kandidat-uppsats, Högskolan i Gävle/Företagsekonomi

    Författare :Emelie Johansson; Moa Nielsen; [2023]
    Nyckelord :accounting; financial reporting; earnings manipulation; earnings management; redovisning; finansiell rapportering; redovisningsmanipulering; earnings management;

    Sammanfattning : Ekonomiska kriser är incitament till ökad användning av earnings management på grund av företagens osäkra omvärld. Sambandet mellan earnings management och ekonomiska kriser varierar mellan att vara positivt eller negativt utan slutsatser om vad tidigare motstridiga resultat egentligen beror på. LÄS MER

  3. 2. Earning management in Swedish listed firms during the Covid-19 pandemic

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Niklas Aspegren; Niklas Gillmert Hansen; [2023]
    Nyckelord :Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

    Sammanfattning : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. LÄS MER

  4. 3. FISCAL POLICY AND GENDER INEQUALITY : A CASE OF AGRICULTURE SECTOR IN NIGERIA

    Magister-uppsats, Södertörns högskola/Nationalekonomi

    Författare :Adetutu O Emmanuel; [2023]
    Nyckelord :;

    Sammanfattning : Over the years governmental efforts to resolve the issues of gender inequality particularly in the developing countries appear to be less significant, and some scholars have identified this failing as the bane of economic growth and development in such countries. It is argued that the consequences which stems from discrimination against women who constitute about 70% of agricultural labor market in Nigeria and their low empowerment in Nigeria's agriculture sector led to the overall low productivity in the country's agriculture sector. LÄS MER

  5. 4. Ownership structure and accounting quality: A study on Swedish private equity backed companies

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

    Författare :Oscar Cederholm; Gustaf Persson; [2023]
    Nyckelord :Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

    Sammanfattning : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. LÄS MER

  7. 5. The Great Recession’s Impact on Gender Wage in the Top Quantiles in the US

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Författare :Noah Hjelm; [2023]
    Nyckelord :Gender wage gap; Discrimination; Great recession; Exogenous shock; Quantile regression; Women; Labour market; Wage differentials;

    Sammanfattning : The gender wage gap in the labour market has long been a topic of study, highlighting the disadvantages faced by women in terms of earningscompared to men. This study aims to investigate if the Great Recession had additional impacts on women's earnings differentials. LÄS MER