Sökning: "handelshögskolan i stockholm earnings management"

Visar resultat 1 - 5 av 60 uppsatser innehållade orden handelshögskolan i stockholm earnings management.

1. 1. Does CSR Performance Impact a Firms' Engagement in Earnings Management?

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

   Författare :Tashfia Khan Latif; Maria Makhoul; [2024]
   Nyckelord :corporate social responsibility; earnings management; discretionary accruals; opportunistic perspective; integrative theory;

   Sammanfattning : This study examines the relationship between corporate social responsibility (CSR) and earnings management (EM). Specifically, we question whether firms investing in CSR also behave in an ethical manner to constrain EM, or if they engage in CSR as a way to hide corporate misconduct. LÄS MER

3. 2. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

   Författare :August Forsell; Daan van Elk; [2023]
   Nyckelord :Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Sammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER

4. 3. Corporate Social Responsibility and Earnings Management

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

   Författare :Amanda Jansson; Johanna Radler; [2023]
   Nyckelord :earnings management; corporate social responsibility; ESG; discretionary accruals; transparent financial reporting;

   Sammanfattning : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. LÄS MER

5. 4. Ownership structure and accounting quality: A study on Swedish private equity backed companies

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

   Författare :Oscar Cederholm; Gustaf Persson; [2023]
   Nyckelord :Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

   Sammanfattning : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. LÄS MER

7. 5. 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