Essays about: "Accruals models"

Showing result 11 - 15 of 20 essays containing the words Accruals models.

1. 11. 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

3. 12. Manipulation of Accruals and Real Activities for Earnings Management: A Study of the Chinese Stock Market

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

   Author : Biljana Ristevska; Yiming Wang; [2017]
   Keywords : Earnings Management; Chinese Listed Firms; Accruals Manipulation; Real Activities Earnings Management;

   Abstract : Since 2014, international investors gained unrestricted access to the Shanghai and Shenzhen Stock Exchanges for the first time since they were established. However, whether investors can seize the investment opportunities or not highly depends on the reliability of financial statements. READ MORE

4. 13. Can managers use discretionary accruals to ease financial constraints prior to investment?

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

   Author : Helena Hellström; Luba Wiander; [2017]
   Keywords : Financial Constraints; Information Asymmetry; Earnings Management; Discretionary Accruals; Investment Efficiency;

   Abstract : In this thesis, we study the effects of financial constraints on financial reporting behavior by investigating whether discretionary accruals can signal good investment opportunities and enable access to external financing for financially constrained firms. We study a panel of firms listed on the Swedish main market between 2007-2015 and use established models for estimating discretionary accruals and investment opportunities. READ MORE

5. 14. 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; [2017]
   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

6. 15. Private and Public Ownership's effect on Earnings Management

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

   Author : Ludvig Norberg; Casper Nilson Wrede; [2016]
   Keywords : Earnings management; Private versus public ownership;

   Abstract : Using accrual-based estimation models of discretionary accruals, we examine the effect on earnings management levels in Swedish firms that change ownership form from private to public in the period between 2002 and 2011. Our findings are contradictory, preventing us from concluding whether firms engage in more earnings management when they are private or public. READ MORE