Essays about: "Accruals quality"

Showing result 1 - 5 of 24 essays containing the words Accruals quality.

  1. 1. Ownership structure and accounting quality: A study on Swedish private equity backed companies

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

    Author : Oscar Cederholm; Gustaf Persson; [2023]
    Keywords : Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

    Abstract : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. READ MORE

  3. 2. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.

    University essay from Göteborgs universitet/Graduate School

    Author : Mikael Westerbäck; Viktor Sjöstedt; [2022-06-30]
    Keywords : Accrual-based earnings management; earnings quality; IFRS 15; regulation; revenue;

    Abstract : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. READ MORE

  4. 3. Earnings Management and Board Monitoring: Does CEO Power Have a Moderating Role?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Carl Andersson; Lynn Hamandi; [2022]
    Keywords : Earnings Management; Board Monitoring; Board Independence; Audit Committee; CEO Power; Business and Economics;

    Abstract : The purpose of this study is twofold. The first is to examine the board monitoring's impact on accrual-based earnings management, as reflected by the absolute value of discretionary accruals. The second is to investigate the moderating effect of CEO power on the relationship between board monitoring and accrual-based earnings management. READ MORE

  5. 4. Founding Family Ownership and its Impact on Earnings Quality: A quantitative study on Swedish public firms

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

    Author : Rasmus Nordin; Gustav Scherstén; [2021]
    Keywords : Family ownership; earnings quality; earnings management; discreationary accruals; timely loss recognition;

    Abstract : This study examines the relationship between founding family ownership and earnings quality, by using data on companies listed on the Stockholm Stock Exchange between 2009 and 2019. There are two opposing theories as to how family ownership and earnings quality are associated, the alignment effect and the entrenchment effect. READ MORE

  6. 5. Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies.

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Karl-Johan Edström; David Frisk; [2020]
    Keywords : Audit quality; audit rotation; audit firm rotation; audit parnter rotation; firm visiblity; auditor indpendence;

    Abstract : Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. READ MORE