Sökning: "earnings quality"

Visar resultat 1 - 5 av 75 uppsatser innehållade orden earnings quality.

  1. 1. Earnings Conference Calls and Stock Returns: The interplay between tone and information specificity

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Imelda Taraj; [2019-08-09]
    Nyckelord :conference calls; disclosure; content analysis; textual analysis; word sentiment; information specificity; cumulative abnormal returns;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  2. 2. KAN REVISION BEGRÄNSA RESULTATMANIPULATION? : En kvantitativ studie på små privata bolag

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Författare :Viktor Sandberg; Sjöström Mikaela; [2019]
    Nyckelord :Earnings management; auditor; auditing; SG A costs; cost stickiness; Jonesmodel; accounting quality; audit quality; audit exemption; tax incentiv; Resultatmanipulation; revisor; revision; kostnadsasymmetri i övriga kostnader; Jones-modell; redovisningskvalité; revisionskvalité; frivillig revision; skatteincitament;

    Sammanfattning : The thesis processes the auditor’s role and whether it can constrain possible earnings management in smaller Swedish private corporates. The removed auditing obligation that was abolished in Sweden 2010 with the reason to reduce the administrative burden faced by smaller corporates, contributed to an important discussion regarding the auditor’s actual importance. LÄS MER

  3. 3. Har kvinnors riskaversion effekt på redovisningskvalitet och revisionsarvode? : En kvantitativ studie på 129 företag i Europa.

    Kandidat-uppsats, Högskolan i Gävle/Företagsekonomi; Högskolan i Gävle/Företagsekonomi

    Författare :Josephine Jonsson; Josefin Lund; [2019]
    Nyckelord :Earnings management; earnings quality; audit fees; risk aversion; women on boards and critical mass.; Resultatmanipulation; redovisningskvalitet; revisionsarvode; riskaversion; kvinnor i styrelsen och kritisk massa.;

    Sammanfattning : ABSTRACT Title: Do women's risk aversion have any effect on earnings quality and audit fees? Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Josephine Jonsson and Josefin Lund Supervisor: Jan Svanberg Date: 2019 – june Aim: Due to the positive qualities women are considered to add to the boardroom and the countries' quota requirements for the proportion of women on boards, it is of great importance to examine the possible effect of an increased number of women on boards. The purpose of this study is to investigate whether there is a connection between external audit fees and the proportion of women on the board. LÄS MER

  4. 4. Political Risk & Earnings Quality : An analysis of political effects on earnings management

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Simon Hawborn Dahlstedt; [2019]
    Nyckelord :Political risk; Uncertainty; Earnings quality; Earnings management;

    Sammanfattning : The high level of political risk might enhance the information asymmetry between managers and stakeholders, therefore leading to increased opportunity for earnings management activities, which depress the usefulness of financial information. On the other hand, times of high political uncertainty possibly increase the demand for information among stakeholders, consequently leading to enhanced scrutiny and fewer earnings management activities. LÄS MER

  5. 5. Server Design to Ensure Quality and Fairness in Mobile Crowdsourcing

    Master-uppsats, KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Författare :Ville Granfors; [2019]
    Nyckelord :Mobile Crowdsourcing; Quality; Fairness; Server; Sensor; Real Life Data;

    Sammanfattning : Mobile crowdsourcing solves complex problems by utilizing the untapped power of a crowd, connected through the fantastic mobile devices we use in our daily life. These gadgets are equipped with a versatile set of sensor that could be used for gathering data about a specific location in combination with questions to the human carrier. LÄS MER