Essays about: "Big bath"

Showing result 11 - 15 of 17 essays containing the words Big bath.

  1. 11. CEO Succession and Big Bath Accounting - A study of how succession and compensation affects a CEO's discretionary accounting decisions

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

    Author : Sanne Ståhl; Michaela Appelkvist; [2014]
    Keywords : Big Bath; Discretionary Accruals; Earnings Management; CEO Compensation; Sweden;

    Abstract : This study aims to investigate whether the event of a CEO succession affects discretionary accounting decisions. Data is collected from companies on the Stockholm Stock Exchange over the period 1998-2012 and the Modified Jones Model is used to determine the level of discretionary accruals. READ MORE

  3. 12. Firms' Behavior Regarding Impairment of Goodwill Earnings Management & Big Bath Accounting

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Andreas Johansson; Erik Wiklund; [2013-08-07]
    Keywords : Goodwill; Earnings Management; Big Bath Accounting; NASDAQ OMX Nordic; Impairment of Goodwill.;

    Abstract : Background and Discussion: In 2005 IASB issued new standards, IFRS, which became mandatory for all listed companies in the EU. From then on no amortizations of goodwill were allowed but yearly impairment tests had to be made. READ MORE

  4. 13. Do accounting standards matter? A study about how enforcement can affect accounting

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Linda Wretman; Marléne Gustafsson; Nathalie Tsarfati; [2012-06-14]
    Keywords : Big bath accounting; earnings management; provisions; IFRS; enforcement; ;

    Abstract : Background and Problem discussion: In 2005 it became mandatory for all companies listed on stock exchanges within the EU to follow IFRS in their consolidated financial statements. This study examines whether companies better adopt the same accounting rules when it is presented in another context, i.e. READ MORE

  5. 14. Investigation on Thermal Conductivity, Viscosity and Stability of Nanofluids

    University essay from KTH/Tillämpad termodynamik och kylteknik

    Author : Seyed Aliakbar Mirmohammadi; Mohammadreza Behi; [2012]
    Keywords : Nanofluid; Thermal Conductivity; Viscosity; Stability; Heat Transfer;

    Abstract : In this thesis, two important thermo-physical properties of nanofluids: thermal conductivity and viscosity together with shelf stability of them are investigated. Nanofluids are defined as colloidal suspension of solid particles with the size of lower than 100 nanometer. READ MORE

  6. 15. Items affecting comparability in the financial statement : A quantitative study of the development in Sweden 2005-2010, its causes and the implications for financial statement users

    University essay from Företagsekonomiska institutionen

    Author : Daniel Malmqvist; Moritz Arndt; [2011]
    Keywords : Items affecting comparability; big bath accounting; recession; users of financial statements; Jämförelsestörande poster; lågkonjunktur; användare av finansiella rapporter;

    Abstract : The thesis investigates the phenomenon of items affecting comparability and its development in 30 Swedish companies during the period 2005-2010. It further tries to answer the question of how these items affect different groups of financial statements users. READ MORE