Essays about: "Accruals management"

Showing result 16 - 20 of 61 essays containing the words Accruals management.

  1. 16. Earnings Management & the role of CEO Personality - Applying an algorithm to analyse whether conscientiousness affects real and accruals-based earnings management

    University essay from Göteborgs universitet/Graduate School

    Author : Oskar Evenson; Josefin Höijer; [2020-07-01]
    Keywords : CEO; real earnings management; accruals-based earnings management; conscientiousness; Big Five Personality traits;

    Abstract : Despite extensive efforts to grasp and mitigate the problem of earnings management, research indicates that it remains a prevalent problem. We set out to investigate whether CEO personality, more specifically the trait of conscientiousness – characterised by long-term orientation, risk aversion and impulse control – plays a role in explaining the prevalence of earnings management. READ MORE

  3. 17. Women on the board and their joint effect on accruals-based earnings management and real earnings management

    University essay from Göteborgs universitet/Graduate School

    Author : Eva Schönander; Linda von Zweigbergk; [2020-07-01]
    Keywords : accruals-based earnings management; real earnings management; board of directors; gender quota; women board members; independent women board members;

    Abstract : Much emphasis has been placed on the composition of women on the board lately. With Norway in the forefront, other countries within Europe have followed their path and implemented gender quotas on the board, and EU member countries are suggested to have 40 percent women on their boards by 2020. READ MORE

  4. 18. The Impact of Financial Analysts on Earnings Management : Empirical evidence from Swedish listed companies

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Tim Roth; Nicholas Morgan; [2020]
    Keywords : Keywords: Accrual-based earnings management; analyst coverage; analysts forecast; discretionary accruals; earnings management; real activities; real earnings management.; Resultatmanipulering; analytikerbevakning; analytikerestimat;

    Abstract : .... READ MORE

  5. 19. The Link between CSR and Earnings Management : A Quantitative Study in the Manufacturing Sector of the EU

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Josefine Dijkstra; Bereket Gebregiorgis; [2020]
    Keywords : corporate social responsibility; earnings management; stakeholder theory; agency theory; accruals;

    Abstract : Purpose: The aim of this thesis is to examine the link between CSR and EM in the EU manufacturing sector. The former is measured by ESG scores whereas the latter is approximated by discretionary accruals. Moreover, the corporate governance theories of stakeholder and agency are used as starting points. READ MORE

  6. 20. Is CFO’s equity compensation associated with the degree of accruals-based earnings management?

    University essay from Göteborgs universitet/Graduate School

    Author : Sebastian Idehed; Fredrik Johansson; [2019-08-09]
    Keywords : Earnings management; CFO; discretionary accruals; equity compensation;

    Abstract : This study investigates the association between CFO’s equity compensation and earnings management using absolute discretionary accruals. Collected data is based on European firms that apply IFRS as their main accounting standard between the years of 2009 to 2018, and our final sample consists of 612 firm year observations. READ MORE