Essays about: "Henrik Hallius"

Found 1 essay containing the words Henrik Hallius.

  1. 1. The Implications of State Ownership on Earnings Management

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

    Author : Henrik Hallius; Jakob Wedenborn; [2018]
    Keywords : Earnings management; State-owned enterprises; Listed enterprises; Discretionary accruals; Accruals quality;

    Abstract : Earnings management refers to the practice of making discretionary choices in accounting with the intention to manipulate stated earnings. When used improperly it can distort the financial reports on which investors base their decisions, and thus impact the efficient allocation of capital. READ MORE