Essays about: "Earnings management"

Showing result 21 - 25 of 170 essays containing the words Earnings management.

  1. 21. Corporate Social Responsibility and Earnings Management : Two sides of the relationship

    University essay from Umeå universitet/Företagsekonomi

    Author : Vanja Appelqvist Östman; Olivia Sharp; [2022]
    Keywords : Corporate Social Responsibility; Earnings Management; ESG; Accrual-based Earnings Management; Real-activity Earnings Management;

    Abstract : Sustainability is becoming a more important topic, not just in terms of the environment but also through social and governmental aspects. There are different views on what responsibility firms should take and what their incentives might be. READ MORE

  3. 22. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Mattias Hedqvist; Hanna Lennerskog; [2022]
    Keywords : Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

    Abstract : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. READ MORE

  4. 23. Examining the factors contributing to third-party logistics companies’ growth in Sweden

    University essay from Högskolan Dalarna/Institutionen för information och teknik

    Author : Gorpudolo Seleweyan; [2022]
    Keywords : Third-party Logistics 3PL ; Ordinary Least Square OLS ; Swedish Transport Market; Company Growth; Content Analysis; Technology;

    Abstract : The evolution of third-party logistics has sparked much academic interest over the years, with researchers looking at how the industry has grown and the factors that have contributed to it. The primary goal of this thesis is to examine the factors that have driven third-party logistics companies’ growth in Sweden for eighteen years (2002–2020). READ MORE

  5. 24. Earnings Management and Board Monitoring: Does CEO Power Have a Moderating Role?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Carl Andersson; Lynn Hamandi; [2022]
    Keywords : Earnings Management; Board Monitoring; Board Independence; Audit Committee; CEO Power; Business and Economics;

    Abstract : The purpose of this study is twofold. The first is to examine the board monitoring's impact on accrual-based earnings management, as reflected by the absolute value of discretionary accruals. The second is to investigate the moderating effect of CEO power on the relationship between board monitoring and accrual-based earnings management. READ MORE

  6. 25. Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Henric Mörch; Hampus Hällgren; [2022]
    Keywords : accounting manipulation; fraud; earnings management; Benford’s Law; the Jones Model;

    Abstract : In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. READ MORE