Essays about: "Accruals management"

Showing result 21 - 25 of 61 essays containing the words Accruals management.

1. 21. Top management teams’ demographics effect on earnings management - A Swedish perspective

   University essay from Göteborgs universitet/Graduate School

   Author : Axel Gunnarsson; Jim Johansson; [2019-08-09]
   Keywords : Top management teams; upper echelons theory; earnings management; accruals; real activity;

   Abstract : We study whether the demographic characteristics of top management teams influence earnings management, by using a sample of Swedish listed firms from 2010-2014. Our findings suggest that the demographic characteristics (i.e. READ MORE

3. 22. Earnings Management: A Way to Show Strength : The Financial Facades during IPOs: Evidence from Northern Europe

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Jonathan Engdahl; Per Malmström; [2019]
   Keywords : Discretionary accruals; Organizational façades; Information asymmetry; IPO; Earnings management;

   Abstract : Background: -Researchers have provided evidence that managers mislead stakeholders with organizational façades in the non-financial reports. However, few, if any, studies have studied if the reported information in financial reports is used in the same way. READ MORE

4. 23. The changing role of a CFO: a Swedish study on Earnings Management

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

   Author : Ayesha Waqar; Xinyu Wang; [2019]
   Keywords : Earnings Management; CFO Turnover; Discretionary Accruals; Emerging Role;

   Abstract : This thesis aims to provide empirical evidence regarding the existence of earnings management through an investigation of the changes in discretionary accruals surrounding a Chief Financial Officer (CFO) turnover event and tests how the role of a CFO has evolved over time in Sweden. Empirical tests are conducted on a sample of 240 CFO turnover observations accumulated from 201 NASDAQ OMX Stockholm firms over the time period 2001- 2017. READ MORE

5. 24. Make the numbers great again

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Semi Ganievski; Victor Jönsson; Martin Moding; [2019]
   Keywords : Earnings Management; Initial Public Offering; Modified Jones Model; Explanatory variables and Swedish market; Business and Economics;

   Abstract : Rapportens syftar till att granska förekomsten av eventuellt signifikant samband mellan resultatmanipulering och börsintroduktion för svenska företag samt därmed bidra till att reducera det rådande forskningsgapet på den svenska marknaden. Dessutom ämnades eventuella utmärkande egenskaper för företag som manipulerar resultatet på svenska marknaden att studeras, genom tillämpning av modifierade Jones modellen och dels variabler förankrade i tidigare forskning men studien har även bidragit med två nya variabler. READ MORE

6. 25. Corporate Window-Dressing: A Study of Earnings Management Across Ownership Groups in European IPOs

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Alexander Karlsson; Daniel Lindgren; [2019]
   Keywords : Earnings Management; Initial Public Offerings; Private Equity; Venture Capital; Accounting Accruals;

   Abstract : This paper studies earnings management in European IPOs and examines how it differs by three groups of issuers: private equity-backed, venture capital-backed, and non-sponsored. Using a sample of 2,126 IPOs between 1995 and 2015, we find compelling evidence of earnings management around the time of issuance. READ MORE