Essays about: "Discretionary accruals"

Showing result 16 - 20 of 49 essays containing the words Discretionary accruals.

1. 16. Make the numbers great again

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Semi Ganievski; Victor Jönsson; Martin Moding; [2019]
   Keywords : Earnings Management; Initial Public Offering; Modified Jones Model; Explanatory variables and Swedish market; Business and Economics;

   Abstract : Rapportens syftar till att granska förekomsten av eventuellt signifikant samband mellan resultatmanipulering och börsintroduktion för svenska företag samt därmed bidra till att reducera det rådande forskningsgapet på den svenska marknaden. Dessutom ämnades eventuella utmärkande egenskaper för företag som manipulerar resultatet på svenska marknaden att studeras, genom tillämpning av modifierade Jones modellen och dels variabler förankrade i tidigare forskning men studien har även bidragit med två nya variabler. READ MORE

3. 17. Corporate Social Responsibility (CSR) Disclosure and Earnings Management

   University essay from Göteborgs universitet/Graduate School

   Author : Kalle Ernfjord; Maria Voigt; [2018-07-02]
   Keywords : Corporate Social Responsibility CSR ; CSR disclosure; Earnings Management;

   Abstract : This study examines the relationship between CSR reporting and financial reporting. Specifically, we hypothesize that firms with extensive CSR disclosure have lower levels of earnings management (EM), and that such firms thereby provide more transparent financial reports compared to other firms. READ MORE

4. 18. The Implications of State Ownership on Earnings Management

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

   Author : Henrik Hallius; Jakob Wedenborn; [2018]
   Keywords : Earnings management; State-owned enterprises; Listed enterprises; Discretionary accruals; Accruals quality;

   Abstract : Earnings management refers to the practice of making discretionary choices in accounting with the intention to manipulate stated earnings. When used improperly it can distort the financial reports on which investors base their decisions, and thus impact the efficient allocation of capital. READ MORE

5. 19. Earnings management research design - An evaluation of aggregate and specific accruals models

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

   Author : Carl-Hugo Alhanko; Cecilia Hällzon; [2018]
   Keywords : Earnings management; Model design; Accruals models; Opportunistic behaviour;

   Abstract : This study aims to evaluate whether accruals models are useful to detect earnings management in listed Swedish companies. We analyse the ability of aggregate and specific accruals models to detect manipulation, to provide unbiased estimates of discretionary behaviour and to identify known cases of accruals fraud. READ MORE

6. 20. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

   University essay from Högskolan Dalarna/Företagsekonomi

   Author : Abraham Monah; Osedebamen Okojie; [2018]
   Keywords : IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

   Abstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE