Sökning: "earnings quality"
Visar resultat 21 - 25 av 97 uppsatser innehållade orden earnings quality.
21. KAN REVISION BEGRÄNSA RESULTATMANIPULATION? : En kvantitativ studie på små privata bolag
Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/FöretagsekonomiSammanfattning : 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
22. Har kvinnors riskaversion effekt på redovisningskvalitet och revisionsarvode? : En kvantitativ studie på 129 företag i Europa.
Kandidat-uppsats, Högskolan i Gävle/FöretagsekonomiSammanfattning : 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
23. Phenotypic differences between plus-tree progenies of Sitka spruce (Picea sitchensis) and a comparison with Norway spruce (Picea abies)
Master-uppsats, SLU/Southern Swedish Forest Research CentreSammanfattning : Forest productivity and economic gains are two of the most important aspects to consider when managing forests these days. The performance of these depends on rotation periods and yields providing new opportunities to maximize earnings from the forest site and plant material. LÄS MER
24. Political Risk & Earnings Quality : An analysis of political effects on earnings management
Master-uppsats, Uppsala universitet/Företagsekonomiska institutionenSammanfattning : 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
25. Resultatjustering & SBO : Vad avslöjar Särskilt Betydelsefulla Områden om redovisningskvaliteten på Stockholmsbörsen?
Magister-uppsats, Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakultetenSammanfattning : Särskilt Betydelsefulla Områden infördes för att öka informationsvärdet i revisionsberättelsen och bidra till en ökad insikt i revisionsbranschens arbete. Det råder dock delade meningar kring vad SBO faktiskt fyller för funktion och det finns därför ett behov av att undersöka hur SBO påverkar förekomsten av resultatjustering, vilket avgör redovisningskvaliteten. LÄS MER