Essays about: "Accruals Manipulation"

Showing result 1 - 5 of 11 essays containing the words Accruals Manipulation.

1. 1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.

   University essay from Göteborgs universitet/Graduate School

   Author : Jumoke Fiyinfolu Osibuamhe; Tolulope Odunayo Ogwumike; [2023-07-04]
   Keywords : Earnings management; Ownership structure; Managerial; Institutional; Highest holder; Nigeria; entrenchment;

   Abstract : 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

3. 2. Corporate Social Responsibility (CSR) Disclosure and Earnings Management

   University essay from Göteborgs universitet/Graduate School

   Author : Kalle Ernfjord; Maria Voigt; [2018-07-02]
   Keywords : Corporate Social Responsibility CSR ; CSR disclosure; Earnings Management;

   Abstract : This study examines the relationship between CSR reporting and financial reporting. Specifically, we hypothesize that firms with extensive CSR disclosure have lower levels of earnings management (EM), and that such firms thereby provide more transparent financial reports compared to other firms. READ MORE

4. 3. Earnings management research design - An evaluation of aggregate and specific accruals models

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

   Author : Carl-Hugo Alhanko; Cecilia Hällzon; [2018]
   Keywords : Earnings management; Model design; Accruals models; Opportunistic behaviour;

   Abstract : This study aims to evaluate whether accruals models are useful to detect earnings management in listed Swedish companies. We analyse the ability of aggregate and specific accruals models to detect manipulation, to provide unbiased estimates of discretionary behaviour and to identify known cases of accruals fraud. READ MORE

5. 4. Earnings management during recessions, A study on US listed firms

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

   Author : Love Berglund; Alexander Airaxin; [2018]
   Keywords : earnings management; recession; modified jones model; roychowdhury model;

   Abstract : We examine the relationship between underlying macroeconomic conditions and the tendencies for firms to manage earning. We do this by focusing on both accrual-based and real activities manipulation over time, using a time-series approach. READ MORE

6. 5. Board Interlocks and Earnings Management Contagion

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

   Author : Cecilia Hällzon; Daniel Öhman; [2017]
   Keywords : Board interlocks; Earnings management; Social influence; Network theory; Discretionary accruals;

   Abstract : Manipulation of stated earnings can have a severely negative impact on financial reporting quality and is a topic of interest to regulators and investors alike. This study investigates whether earnings management spreads through networks of shared directors between boards of Swedish listed companies. READ MORE