Essays about: "Accrual-based Earnings Management"

Showing result 1 - 5 of 20 essays containing the words Accrual-based Earnings Management.

1. 1. Earning management in Swedish listed firms during the Covid-19 pandemic

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Niklas Aspegren; Niklas Gillmert Hansen; [2023]
   Keywords : Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

   Abstract : 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

3. 2. Corporate Social Responsibility and Earnings Management

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

   Author : Amanda Jansson; Johanna Radler; [2023]
   Keywords : earnings management; corporate social responsibility; ESG; discretionary accruals; transparent financial reporting;

   Abstract : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. READ MORE

4. 3. Intangible assets and earnings management : An analysis in an EU context

   University essay from Umeå universitet/Företagsekonomi

   Author : Simon Björkmo; Magnus Eriksson; [2023]
   Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

   Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE

5. 4. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.

   University essay from Göteborgs universitet/Graduate School

   Author : Mikael Westerbäck; Viktor Sjöstedt; [2022-06-30]
   Keywords : Accrual-based earnings management; earnings quality; IFRS 15; regulation; revenue;

   Abstract : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. READ MORE

6. 5. Earnings Management during the Covid-19 Pandemic: Evidence from Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Anastasija Ljubisavljević; Catarina Jakobsson; [2022]
   Keywords : Covid-19 Pandemic; Earnings Management; Accrual-based Earnings Management; Modified Jones Model; Real Earnings Management; Big Bath Accounting;

   Abstract : The financial difficulties following the Covid-19 pandemic have been many. Typically in situations of financial distress, firms are incentivized to utilize earnings management techniques to alter the picture of their financial situation, due to market-based pressure. READ MORE