Essays about: "Discretionary accruals"

Showing result 11 - 15 of 49 essays containing the words Discretionary accruals.

  1. 11. 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

  3. 12. 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. 13. Is CFO’s equity compensation associated with the degree of accruals-based earnings management?

    University essay from Göteborgs universitet/Graduate School

    Author : Sebastian Idehed; Fredrik Johansson; [2019-08-09]
    Keywords : Earnings management; CFO; discretionary accruals; equity compensation;

    Abstract : This study investigates the association between CFO’s equity compensation and earnings management using absolute discretionary accruals. Collected data is based on European firms that apply IFRS as their main accounting standard between the years of 2009 to 2018, and our final sample consists of 612 firm year observations. READ MORE

  5. 14. Earnings Management: A Way to Show Strength : The Financial Facades during IPOs: Evidence from Northern Europe

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Jonathan Engdahl; Per Malmström; [2019]
    Keywords : Discretionary accruals; Organizational façades; Information asymmetry; IPO; Earnings management;

    Abstract : Background: -Researchers have provided evidence that managers mislead stakeholders with organizational façades in the non-financial reports. However, few, if any, studies have studied if the reported information in financial reports is used in the same way. READ MORE

  6. 15. The changing role of a CFO: a Swedish study on Earnings Management

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

    Author : Ayesha Waqar; Xinyu Wang; [2019]
    Keywords : Earnings Management; CFO Turnover; Discretionary Accruals; Emerging Role;

    Abstract : This thesis aims to provide empirical evidence regarding the existence of earnings management through an investigation of the changes in discretionary accruals surrounding a Chief Financial Officer (CFO) turnover event and tests how the role of a CFO has evolved over time in Sweden. Empirical tests are conducted on a sample of 240 CFO turnover observations accumulated from 201 NASDAQ OMX Stockholm firms over the time period 2001- 2017. READ MORE