Essays about: "Abnormal accruals"

Showing result 6 - 10 of 11 essays containing the words Abnormal accruals.

  1. 6. Tone Management and Earnings Management. A UK evidence of abnormal tone in CEO letters and abnormal accruals

    University essay from Göteborgs universitet/Graduate School

    Author : Sara Carlsson; Rania Lamti; [2015-07-06]
    Keywords : Tone Management; Abnormal Tone; CEO letter; Earnings Management; Accruals;

    Abstract : Background and Problem Definition: The CEO letter is one significant narrative document through which senior management have opportunity to express beliefs and values to their shareholders. The CEO letter is unregulated in its nature and thereby subject to management opportunism through tone management. READ MORE

  3. 7. Restructuring Provisions as an Earnings Management Tool

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Daniel Chodorowski; Philip Shen; [2015]
    Keywords : Earnings Management; Restructuring; Discretionary Accruals; Classification-shifting;

    Abstract : This paper seeks to investigate whether the utilization of restructuring provisions is used as a tool for earnings management. By focusing on the utilization rather than the creation of new provisions, the phenomenon of classification shifting is studied. READ MORE

  4. 8. Who is winning the earnings game? : A study about earnings management and subsequent stock returns in the U.S equities market.

    University essay from Umeå universitet/Företagsekonomi

    Author : Albin Bjurman; Afroza Rahman; [2014]
    Keywords : Real earnings management; accrual-based management; stock returns; accounting variables; stock repurchases; asset pricing; earnings management;

    Abstract : The earnings game and myopic performance focus induce managers to use judgment and influence to alter the reported earnings. Earnings management is the umbrella term for such manipulative actions, by accruals management or real activates management. READ MORE

  5. 9. The Accruals Based Trading Strategy on the Swedish Stock Market: Does the benchmark when classifying extreme accrual firms have an impact on the trading strategy’s effectiveness?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Jessica Buö; Ellinor Molander Kroon; [2014]
    Keywords : Accruals anomaly; trading strategy; market efficiency; earnings fixation; Business and Economics;

    Abstract : Purpose: To investigate if it is possible to earn abnormal returns from the accruals based trading strategy in Sweden. The aim is also to examine if the benchmark used when classifying firms into accruals portfolios has an impact on the abnormal returns from the trading strategy. READ MORE

  6. 10. Individual Characteristics and Earnings Quality - Executive reputation and board director gender

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Oscar Norrman; Daniel Vaigur; [2013]
    Keywords : Individual Characteristics; Earnings Quality; Executive reputation; Boardroom gender diversity;

    Abstract : We investigate the relation between executive reputation and firms' earnings quality as well as the relation between gender diversity in boards and earnings quality with the objective of increasing the current understanding of how individuals affect earnings quality. We study Swedish listed firms over the period 1999 to 2007. READ MORE