Essays about: "Accruals models"

Showing result 6 - 10 of 20 essays containing the words Accruals models.

1. 6. Executive Compensation and Earnings Management - A study of Swedish companies during the Global Financial Crisis

   University essay from Göteborgs universitet/Graduate School

   Author : Victor Johansson; [2021-06-24]
   Keywords : Accruals-based earnings management; real earnings management; executive compensation; global financial crisis;

   Abstract : 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

3. 7. 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

4. 8. 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

5. 9. 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

6. 10. 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; [2018]
   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