Essays about: "Emil Ericson"

Found 1 essay containing the words Emil Ericson.

  1. 1. Firm Financing and Accounting Discretion: A study of income smoothing in Sweden

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

    Author : Emil Ericson; Erik Rasmusson; [2014]
    Keywords : Income Smoothing; Earnings Smoothing; Accounting Discretion; Trade Credit; Insider Ownership;

    Abstract : Income smoothing is the reduction of inter-temporal variation in earnings. A smooth earnings path has been documented as an important consideration for managers. This study investigates the relationship between a firm's sources of financing and the use of accounting discretion for income smoothing. READ MORE