Sökning: "earnings management case"

Visar resultat 1 - 5 av 28 uppsatser innehållade orden earnings management case.

  1. 1. Valperioders påverkan på artificiell styrning av resultat i svenska kommuner

    Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

    Författare :Martin Knutsson; Magnus Vahlberg; [2024]
    Nyckelord :Earnings management; municipal accounting; creative accounting; financial performance manipulation; election; Artificiell styrning av resultat; kommunal redovisning; earnings management; resultatmanipulation; val;

    Sammanfattning : Syfte: Uppsatsens syfte är att undersöka graden av artificiell styrning av resultat i svenska kommuner och hur detta varierar för de olika åren inom en valperiod. Med valperiod menas valåret och de följande året fram till nästa val. Metod: I studien har en kvantitativ forskningsstrategi tillämpats, med en longitudinell forskningsdesign. LÄS MER

  3. 2. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Rikard Fredmer; Alicia Julienne Zanic; [2023]
    Nyckelord :Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

    Sammanfattning : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. LÄS MER

  4. 3. Analysts and earnings management - A sensemaking perspective

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

    Författare :Dennis Dukic; Samuel Engstrand; [2022]
    Nyckelord :Analysts; Earnings quality; Earnings management; Sensemaking; Sensegiving;

    Sammanfattning : This thesis examines how analysts make sense of earnings management, a topic which previous research has largely neglected. To examine this subject, we have conducted a qualitative single-case study based on semi-structured interviews with nine analysts. LÄS MER

  5. 4. Optimal usage of EV batteries –  V2X and second life of batteries : From a circular economy perspective

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :Regina Leandersson; [2020]
    Nyckelord :V2B; V2G; second life of battery; PV storage; circular economy; V2B; V2G; återanvändbara elbilsbatterier; batterilagring; cirkulär ekonomi;

    Sammanfattning : The increased number of electric vehicles (EV) will influence the electricity demand and could possibly exceed the maximum power available on the grid. In order to manage such development, new innovations and impactful policy mechanisms are crucial. LÄS MER

  7. 5. How explosive should the launch of the new Samsung Galaxy Note8 be?

    L3-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Tuva Brännström; Lara Kristina Siebert; [2020]
    Nyckelord :brand management; crisis management; reputation; corporate brands; case study; Samsung; Business and Economics;

    Sammanfattning : In August 2016, Samsung launched the Galaxy Note7, but the initial excitement of both the company and the market dropped painfully after only a few days when reports covered phones that were bursting into flames. With an increasing number of incidents and massive media coverage, Samsung had to quickly step up its actions from a reluctant withdraw to a global recall within only one month. LÄS MER