Essays about: "Abnormal accruals"
Showing result 1 - 5 of 11 essays containing the words Abnormal accruals.
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1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.
University essay from Göteborgs universitet/Graduate SchoolAbstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. READ MORE
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2. Earning management in Swedish listed firms during the Covid-19 pandemic
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. READ MORE
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3. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia
University essay from Högskolan Dalarna/FöretagsekonomiAbstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE
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4. The Implications of Earnings Management in Initial Public Offerings - Evidence from the Nordic Stock Markets
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : This paper evaluates how earnings management in initial public offerings (IPOs) affects long-term stock performance of Nordic firms, focusing on the role of current accruals. We provide evidence that current accruals above the industry standard reliably predict future stock underperformance given a 36-month time period. READ MORE
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5. Dressing the Bride Phenomenon - Earnings management on the Swedish IPO market
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : By studying abnormal changes in accruals for Failed and Successful IPOs, we show that earnings management prior IPOs exists on the Swedish IPO market. Defining Failed IPOs as firms announcing they will go public but never proceed with an IPO, we introduce a difference-in-difference approach using Successful IPOs as the control group. READ MORE