Sökning: "roychowdhury model"

Hittade 2 uppsatser innehållade orden roychowdhury model.

1. 1. Earnings management during recessions, A study on US listed firms

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

   Författare :Love Berglund; Alexander Airaxin; [2018]
   Nyckelord :earnings management; recession; modified jones model; roychowdhury model;

   Sammanfattning : We examine the relationship between underlying macroeconomic conditions and the tendencies for firms to manage earning. We do this by focusing on both accrual-based and real activities manipulation over time, using a time-series approach. LÄS MER

3. 2. Manipulation of Accruals and Real Activities for Earnings Management: A Study of the Chinese Stock Market

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

   Författare :Biljana Ristevska; Yiming Wang; [2017]
   Nyckelord :Earnings Management; Chinese Listed Firms; Accruals Manipulation; Real Activities Earnings Management;

   Sammanfattning : Since 2014, international investors gained unrestricted access to the Shanghai and Shenzhen Stock Exchanges for the first time since they were established. However, whether investors can seize the investment opportunities or not highly depends on the reliability of financial statements. LÄS MER