Essays about: "Convergence of interest hypothesis"

Found 1 essay containing the words Convergence of interest hypothesis.

  1. 1. Earnings management during initial public offerings

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

    Author : Herman Wartoft; Tara Teymourian; [2017]
    Keywords : Earnings management; IPO; Inside equity ownership; Convergence of interest hypothesis;

    Abstract : In this thesis we study the existence of earnings management in connection to IPOs, as well as the potential effect that having a CEO selling shares in the IPO can have on the level of exercised earnings management. We apply the Modified Jones Model on a set of IPO firms going public on Nasdaq OMX and Nasdaq First North during the years 2006-2016. READ MORE