Essays about: "Björn Bäckius"

Found 1 essay containing the words Björn Bäckius.

  1. 1. Earnings Management & Market Cap Borders : Indications of Opportunistic Management Behavior Motivated by Market Structure

    University essay from Företagsekonomiska institutionen

    Author : Björn Bäckius; Jimmy Henriksson; [2011]
    Keywords : Earnings Management;

    Abstract : We investigate if firms close to entering, or exiting, a market capitalization list is more prone to manage their earnings upwards than other firms, due to the benefits of the extra liquidity and media coverage gained from being listed on a ‘larger’ list. In order to measure the level of earnings management in our focal firms we use the discretionary accruals as proxy with the Jones Model (1991) as base. READ MORE