Essays about: "motives of earnings management"

Found 5 essays containing the words motives of earnings management.

  1. 1. Corporate Social Responsibility and Earnings Management : Two sides of the relationship

    University essay from Umeå universitet/Företagsekonomi

    Author : Vanja Appelqvist Östman; Olivia Sharp; [2022]
    Keywords : Corporate Social Responsibility; Earnings Management; ESG; Accrual-based Earnings Management; Real-activity Earnings Management;

    Abstract : Sustainability is becoming a more important topic, not just in terms of the environment but also through social and governmental aspects. There are different views on what responsibility firms should take and what their incentives might be. READ MORE

  3. 2. Who’s managing earnings? A personality study of earnings management - Using algorithms to analyze how CEO personality traits engage in earnings management

    University essay from Göteborgs universitet/Graduate School

    Author : Kenneth Holmberg; Victor Appelgren; [2021-06-24]
    Keywords : Earnings management; Big Five Personality Traits; Chief executive officer;

    Abstract : Extensive research explains the underlying reasons to why firms engage in value-destroying and risky earnings management. There is subjectivity involved in these decisions, and to explain why managers engage in earning management differently, recent research has started to go beyond the traditional motives to explain why CEOs manage earnings differently. READ MORE

  4. 3. How reliable are earnings? : A study about real activities manipulation and accrual-based management in Europe

    University essay from Företagsekonomi

    Author : Albin Bjurman; Erik Weihagen; [2013]
    Keywords : earnings management; earnings management incentives; motives of earnings management; real earnings management; earnings benchmarks; earnings management Europe;

    Abstract : Background & Subject discussion: Financial reporting and earnings affect stakeholders’ decisions and is a vital component in firm’s information disclosure. Management possesses considerable influence over financial reports. Earnings consist of a cash-flow and accrual component. READ MORE

  5. 4. Remaining useful life of customer relationships : Valuation in accordance with IFRS 3

    University essay from Internationella Handelshögskolan

    Author : Frida Wengbrand; Sofia Eriksson; [2006]
    Keywords : Customer relationships; Remaining useful life; IFRS 3; Decision-making; Kundrelationer; Livslängd; IFRS 3; Beslutsfattande; Värdering;

    Abstract : In the year of 2000 the European Commission adopted a communication called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with International Accounting Standards by 2005 at the latest. READ MORE

  6. 5. Remaining useful life of customer relationships : Valuation in accordance with IFRS 3

    University essay from Internationella Handelshögskolan

    Author : Frida Wengbrand; Sofia Eriksson; [2006]
    Keywords : Accounting;

    Abstract : Background – In the year of 2000 the European Commission adopted a communication called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with International Accounting Standards by 2005 at the latest. READ MORE