Essays about: "Earnings management"

Showing result 16 - 20 of 170 essays containing the words Earnings management.

1. 16. Analysts and earnings management - A sensemaking perspective

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

   Author : Dennis Dukic; Samuel Engstrand; [2022]
   Keywords : Analysts; Earnings quality; Earnings management; Sensemaking; Sensegiving;

   Abstract : This thesis examines how analysts make sense of earnings management, a topic which previous research has largely neglected. To examine this subject, we have conducted a qualitative single-case study based on semi-structured interviews with nine analysts. READ MORE

3. 17. Fishing in Troubled Waters: The Effects of Blockholder Ownership and Institutional Transparency on Earnings Management in Europe

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Erik Persson; Jesper Söderlund; [2022]
   Keywords : Blockholder; Earnings Management; Corruption; Transparency; Europe;

   Abstract : Nearly every firm, of any size, have at least one large shareholder; also known as a blockholder. This paper examines how multiple blockholders influence earnings management in European firms, and if firms with multiple blockholders in less transparent countries will utilize earnings management to a higher degree compared to their counterparts in transparent countries. READ MORE

4. 18. Earnings Management during the Covid-19 Pandemic: Evidence from Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Anastasija Ljubisavljević; Catarina Jakobsson; [2022]
   Keywords : Covid-19 Pandemic; Earnings Management; Accrual-based Earnings Management; Modified Jones Model; Real Earnings Management; Big Bath Accounting;

   Abstract : The financial difficulties following the Covid-19 pandemic have been many. Typically in situations of financial distress, firms are incentivized to utilize earnings management techniques to alter the picture of their financial situation, due to market-based pressure. READ MORE

5. 19. The Effect of Private Equity Ownership: A Study on Earnings Management in Connection to Nordic IPOs

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

   Author : Jonathan Alterlo; Victor Rosenquist; [2022]
   Keywords : Private equity; Earnings management; IPO;

   Abstract : This study researches if there is any difference in earnings management between private equity (PE) and non-PE backed firms in connection to initial public offerings (IPOs). The sample consists of firms that were listed on Nordic stock exchanges between 2014 and 2018, and differences between the two groups are tested for during the IPO year and the year prior to the IPO. READ MORE

6. 20. Evaluating information content of earnings calls to predict bankruptcy using machine learnings techniques

   University essay from Högskolan Dalarna/Institutionen för information och teknik

   Author : Arooba Ghaffar; [2022]
   Keywords : Bankruptcy prediction; Earnings Calls; Machine Learnings; Deep Learnings; Corporate failures; Web Scraping; Financial Data; Extracted Data;

   Abstract : This study investigates the prediction of firms’ health in terms of bankruptcy and non-bankruptcy based on the sentiments extracted from the earnings calls. Bankruptcy prediction has long been a critical topic in the world of accounting and finance. READ MORE