Vilka redovisningsmanipulerar?

Sammanfattning: This study aims to expand the understanding of corporate governance's impact on earnings management linked to companies' financial position and size. The study is based on a deductive approach through three hypothesis formulations. A quantitative strategy is applied where secondary data from 2015-2019 have been collected on companies in the Netherlands and Sweden. A regression analysis is conducted in order to find connections to fulfill the purpose of the study. The theoretical basis of the study consists mainly of positive accounting theory, studies of financial position, corporate governance, legal systems, information asymmetry, agency theory and income smoothing. The results show that the highest prevalence of AEM occurs among companies that are financially distressed and that are on the Small cap in both Sweden and the Netherlands