Essays about: "Accruals management"
Showing result 11 - 15 of 61 essays containing the words Accruals management.
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11. Earnings Management and Board Monitoring: Does CEO Power Have a Moderating Role?
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : The purpose of this study is twofold. The first is to examine the board monitoring's impact on accrual-based earnings management, as reflected by the absolute value of discretionary accruals. The second is to investigate the moderating effect of CEO power on the relationship between board monitoring and accrual-based earnings management. READ MORE
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12. Esse Non Videri
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to investigate if earnings management is influenced by sphere control in a general sense, as well as family sphere and non-family sphere control. We therefore ask the following research question: Does sphere ownership influence the level of earnings management in Swedish firms? Methodology: We are addressing our research question empirically by estimating Pooled Ordinary Least Squares (POLS) and random effect regressions, using robust standard errors clustered by firm. READ MORE
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13. 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 SchoolAbstract : 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
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14. Executive Compensation and Earnings Management - A study of Swedish companies during the Global Financial Crisis
University essay from Göteborgs universitet/Graduate SchoolAbstract : This study examines the impact of executive short-term cash compensation on earnings management and how the relationship is influenced by an economic crisis, the global financial crisis. For a sample of Swedish listed firms between 2005-2012, I find evidence of a negative association between executive compensation and accruals-based earnings management, but comparing the crisis period to the period before I find a positive association that is stronger during the crisis than in the period before. READ MORE
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15. Founding Family Ownership and its Impact on Earnings Quality: A quantitative study on Swedish public firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study examines the relationship between founding family ownership and earnings quality, by using data on companies listed on the Stockholm Stock Exchange between 2009 and 2019. There are two opposing theories as to how family ownership and earnings quality are associated, the alignment effect and the entrenchment effect. READ MORE
