Sökning: "earnings management and compensation"
Visar resultat 1 - 5 av 12 uppsatser innehållade orden earnings management and compensation.
1. Compensation management
Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : Titel: Compensation management - en studie av det eventuella sambandet mellan rörlig VD-ersättning som andel av total VD-ersättning och earnings management för bolag i Sverige Seminariedatum: 2023-01-11 Kurs: FEKH89, Examensarbete i finansiering på kandidatnivå, 15 högskolepoäng Författare: Edvin Melz, Gustaf Bülow, Peter Handrup Handledare: Maria Gårdängen Nyckelord: Earnings management, diskretionära periodiseringar, Modified Jones Model, rörlig VD-ersättning, bolagsstyrning Forskningsfråga: Vilket eventuellt samband finns mellan rörlig VD-ersättning som andel av total VD-ersättning och earnings management för bolag i Sverige? Syfte: Syftet med denna studie är att ge kunskap om det eventuella sambandet mellan rörlig VD-ersättning och earnings management för bolag i Sverige samt bana väg för mer framtida forskning på detta område utifrån ett svenskt marknadsperspektiv. Metod: Studien är kvantitativ med en deduktiv ansats. 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. The Effect of CEO Compensation on Real Earnings Management
Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/FöretagsekonomiSammanfattning : Real earnings management has been a subject of increasing debate ever since the passing of the Sarbanes-Oxley act in the united states. As research has pointed towards real earnings management increasing this has sparked discussions on whether real earnings management is damaging to companies, or if it is benefiting them, or if it lies somewhere in between. LÄS MER
4. 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
5. Unconditional Accounting Conservatism & Efficient Contracting
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : We examine how accounting conservatism affects contracting efficiency. More specifically, we examine the link between unconditional conservatism and accounting sensitivity in executive compensation contracts where we predict a negative relationship. LÄS MER
