Sökning: "earnings management Europe"

Visar resultat 1 - 5 av 12 uppsatser innehållade orden earnings management Europe.

  1. 1. Fishing in Troubled Waters: The Effects of Blockholder Ownership and Institutional Transparency on Earnings Management in Europe

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Erik Persson; Jesper Söderlund; [2022]
    Nyckelord :Blockholder; Earnings Management; Corruption; Transparency; Europe;

    Sammanfattning : Nearly every firm, of any size, have at least one large shareholder; also known as a blockholder. This paper examines how multiple blockholders influence earnings management in European firms, and if firms with multiple blockholders in less transparent countries will utilize earnings management to a higher degree compared to their counterparts in transparent countries. LÄS MER

  3. 2. Women on the board and their joint effect on accruals-based earnings management and real earnings management

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Eva Schönander; Linda von Zweigbergk; [2020-07-01]
    Nyckelord :accruals-based earnings management; real earnings management; board of directors; gender quota; women board members; independent women board members;

    Sammanfattning : 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

  4. 3. The Presence of Earnings Management After the Introduction of Financial Fair Play

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

    Författare :Madeleine Martinsson; Abraham Yekeku; [2020]
    Nyckelord :Earnings management; Premier League; UEFA; Financial Fair Play Regulation;

    Sammanfattning : In this study we investigate whether earnings management has increased since the UEFA Financial Fair Play was introduced and if there is a relationship between clubs' earnings management and their on-field performance. We use two different models to identify earnings management in a sample of football clubs playing in the Premier League during the period 2004-2017. LÄS MER

  5. 4. Earnings Management: A Way to Show Strength : The Financial Facades during IPOs: Evidence from Northern Europe

    Master-uppsats, Högskolan i Jönköping/IHH, Företagsekonomi

    Författare :Jonathan Engdahl; Per Malmström; [2019]
    Nyckelord :Discretionary accruals; Organizational façades; Information asymmetry; IPO; Earnings management;

    Sammanfattning : Background: -Researchers have provided evidence that managers mislead stakeholders with organizational façades in the non-financial reports. However, few, if any, studies have studied if the reported information in financial reports is used in the same way. LÄS MER

  7. 5. The predictive ability of loan loss provisions in banks within EU following IFRS - The effect of country specific factors

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Anna Holkert; Maria Ljungstrand; [2017-08-10]
    Nyckelord :;

    Sammanfattning : In recent years, an increased attention has been devoted to banks’ loan loss provisions and actual losses. The incurred loss model under IFRS (IAS 39) has been criticized for leading to less timely loan loss recognition. In this study we compare the predictive ability of loan loss provisions between different countries following IFRS. LÄS MER