Essays about: "Earnings management"

Showing result 1 - 5 of 146 essays containing the words Earnings management.

  1. 1. 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 : MSc in Accounting and Financial Management.... READ MORE

  2. 2. Executive Compensation and Earnings Management - A study of Swedish companies during the Global Financial Crisis

    University essay from Göteborgs universitet/Graduate School

    Author : Victor Johansson; [2021-06-24]
    Keywords : Accruals-based earnings management; real earnings management; executive compensation; global financial crisis;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  3. 3. 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

  4. 4. Founding Family Ownership and its Impact on Earnings Quality: A quantitative study on Swedish public firms

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

    Author : Rasmus Nordin; Gustav Scherstén; [2021]
    Keywords : Family ownership; earnings quality; earnings management; discreationary accruals; timely loss recognition;

    Abstract : This study examines the relationship between founding family ownership and earnings quality, by using data on companies listed on the Stockholm Stock Exchange between 2009 and 2019. There are two opposing theories as to how family ownership and earnings quality are associated, the alignment effect and the entrenchment effect. READ MORE

  5. 5. Investigating Real Earnings Management in the Relationship between Stock Returns and Top Management Stock Ownership

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Olle Saric; Pontus Lyngsten; [2021]
    Keywords : Stock returns; Stock ownership; Real Earnings Management; Sweden; Agency theory; Efficient Market Hypothesis.;

    Abstract : In this thesis the relationship between company performance and top management stock ownership in the Swedish market was examined. As well as conducting research on the influence real earnings management has on company performance, and how real earnings management relates to the top management stock ownership. READ MORE