Essays about: "Daniel Öhman"

Found 1 essay containing the words Daniel Öhman.

  1. 1. 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