Sökning: "earnings quality"

Visar resultat 6 - 10 av 98 uppsatser innehållade orden earnings quality.

  1. 6. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Mikael Westerbäck; Viktor Sjöstedt; [2022-06-30]
    Nyckelord :Accrual-based earnings management; earnings quality; IFRS 15; regulation; revenue;

    Sammanfattning : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. LÄS MER

  3. 7. 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

  4. 8. Earnings Management and Board Monitoring: Does CEO Power Have a Moderating Role?

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Carl Andersson; Lynn Hamandi; [2022]
    Nyckelord :Earnings Management; Board Monitoring; Board Independence; Audit Committee; CEO Power; Business and Economics;

    Sammanfattning : The purpose of this study is twofold. The first is to examine the board monitoring's impact on accrual-based earnings management, as reflected by the absolute value of discretionary accruals. The second is to investigate the moderating effect of CEO power on the relationship between board monitoring and accrual-based earnings management. LÄS MER

  5. 9. Redovisningskvalitet & omställningsstöd - En studie om de statliga bidragens effekt på redovisningskvalitet under coronapandemin

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Göran Losman; Anna Lundquist; [2021-08-23]
    Nyckelord :resultatmanipulering; statliga ekonomiska stöd; kris; modifierade Jonesmodellen; earnings management; accruals quality; government subsidies; crisis; modified Jones model; earnings quality;

    Sammanfattning : Bakgrund och problemdiskussion: Kvaliteten på finansiell redovisning är avgörande för dess användbarhet. Det är därför av stor vikt att redovisningen på ett korrekt sätt återspeglar de underliggande transaktioner som utgör dess grund. LÄS MER

  7. 10. Patterns and Determinants of Payout Policy in the 21-st Century : A study of the Nordic Countries.

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Tatiana Silva da Costa; Abubacarr Sidy Nyassi; [2021]
    Nyckelord :Firms’ factors; cash dividends; share repurchases; payout ratio; Dividend Irrelevance Theory; Signaling Theory; Agency Theory; Life-cycle Theory; Substitution and Flexibility Hypotheses;

    Sammanfattning : Payout policies is one of the most discussed topics in corporate finance. Since Miller & Modigliani (1961) dividend irrelevance theory, which was based on perfect markets, many theories have been developed in order to incorporate market imperfections to payout decisions. LÄS MER