Essays about: "Accruals models"

Showing result 1 - 5 of 13 essays containing the words Accruals models.

  1. 1. 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; [2019]
    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

  2. 2. 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

  3. 3. The Implications of State Ownership on Earnings Management

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

    Author : Henrik Hallius; Jakob Wedenborn; [2018]
    Keywords : Earnings management; State-owned enterprises; Listed enterprises; Discretionary accruals; Accruals quality;

    Abstract : Earnings management refers to the practice of making discretionary choices in accounting with the intention to manipulate stated earnings. When used improperly it can distort the financial reports on which investors base their decisions, and thus impact the efficient allocation of capital. READ MORE

  4. 4. Earnings management and CSR: A study on Swedish listed companies

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

    Author : Dimitri Yakupov; Julia Kilnes Spångfelt; [2018]
    Keywords : Earnings management; Discretionary accruals; Quality of earnings; CSR;

    Abstract : In this study, we investigate the use of earnings management and its relationship with companies' CSR policies. Three accrual-based models are used to detect earnings management among Swedish listed companies during the period 2005-2015. READ MORE

  5. 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