Essays about: "EARNING MANAGEMENT"

Showing result 1 - 5 of 21 essays containing the words EARNING MANAGEMENT.

1. 1. Earning management in Swedish listed firms during the Covid-19 pandemic

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Niklas Aspegren; Niklas Gillmert Hansen; [2023]
   Keywords : Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

   Abstract : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. READ MORE

3. 2. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

   University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

   Author : MiRi Lee; Jenny Cerpa Veliz; [2023]
   Keywords : Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

   Abstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE

4. 3. An Exploration of CSR Perceptions and Attitudes of Male and Female Entrepreneurs in Pakistan: A comparison

   University essay from Göteborgs universitet/Graduate School

   Author : Nazia Mudassar; [2022-06-23]
   Keywords : ;

   Abstract : Corporate Social Responsibility (CSR) as become an important consideration in modern business management and its relevance to the performance of business firms. Literature has argued that male and females have different orientations towards CSR, but most of the previous studies are conducted for large corporations and in more developed countries, while small firms and less developed countries like Pakistan have received little attention for empirical investigation to understand gender differences pertaining to CSR orientation of entrepreneurs. READ MORE

5. 4. Who’s managing earnings? A personality study of earnings management - Using algorithms to analyze how CEO personality traits engage in earnings management

   University essay from Göteborgs universitet/Graduate School

   Author : Kenneth Holmberg; Victor Appelgren; [2021-06-24]
   Keywords : Earnings management; Big Five Personality Traits; Chief executive officer;

   Abstract : Extensive research explains the underlying reasons to why firms engage in value-destroying and risky earnings management. There is subjectivity involved in these decisions, and to explain why managers engage in earning management differently, recent research has started to go beyond the traditional motives to explain why CEOs manage earnings differently. READ MORE

6. 5. Goodwill Impairment and Earnings Management in the year of the pandemic

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Christine Dicken; Oskar Unger; [2021]
   Keywords : Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

   Abstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE