Essays about: "Discretionary accruals"

Showing result 21 - 25 of 49 essays containing the words Discretionary accruals.

1. 21. Earnings management during recessions, A study on US listed firms

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

   Author : Love Berglund; Alexander Airaxin; [2018]
   Keywords : earnings management; recession; modified jones model; roychowdhury model;

   Abstract : We examine the relationship between underlying macroeconomic conditions and the tendencies for firms to manage earning. We do this by focusing on both accrual-based and real activities manipulation over time, using a time-series approach. READ MORE

3. 22. 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

4. 23. Earnings Management under IFRS

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : David Backaliden; Ragnar Nilhag; [2017]
   Keywords : Earnings Management; Discretionary Accruals; Jones Cash Flow Model; IFRS; Conservatism; Business and Economics;

   Abstract : Title: Earnings Management under IFRS Date of seminar: 2017-05-29 Authors: David Backaliden & Ragnar Nilhag Supervisor: Peter W. Jönsson Keywords: Earnings Management, Discretionary Accruals, Jones Cash Flow Model, IFRS, Conservatism. READ MORE

5. 24. Can managers use discretionary accruals to ease financial constraints prior to investment?

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

   Author : Helena Hellström; Luba Wiander; [2017]
   Keywords : Financial Constraints; Information Asymmetry; Earnings Management; Discretionary Accruals; Investment Efficiency;

   Abstract : In this thesis, we study the effects of financial constraints on financial reporting behavior by investigating whether discretionary accruals can signal good investment opportunities and enable access to external financing for financially constrained firms. We study a panel of firms listed on the Swedish main market between 2007-2015 and use established models for estimating discretionary accruals and investment opportunities. READ MORE

6. 25. Financial Sponsors: Friend or Foe in an IPO? Earnings management in Nordic initial public offerings

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

   Author : Niki Ngiam; [2017]
   Keywords : Earnings management; IPO; Financial Sponsors; Venture capital; Private equity;

   Abstract : In this study, I examine the extent of earnings management in Nordic initial public offerings ("IPOs") and the impact of third-parties, with emphasis on financial sponsors (private equity, venture capital and family-owned investment companies). In an IPO, insiders have incentives to manipulate earnings in order to maximize the monetary gain when they divest their shares. READ MORE