Essays about: "Jones Model"

Showing result 1 - 5 of 61 essays containing the words Jones Model.

  1. 1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.

    University essay from Göteborgs universitet/Graduate School

    Author : Jumoke Fiyinfolu Osibuamhe; Tolulope Odunayo Ogwumike; [2023-07-04]
    Keywords : Earnings management; Ownership structure; Managerial; Institutional; Highest holder; Nigeria; entrenchment;

    Abstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. READ MORE

  3. 2. Earning management in Swedish listed firms during the Covid-19 pandemic

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Niklas Aspegren; Niklas Gillmert Hansen; [2023]
    Keywords : Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

    Abstract : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. READ MORE

  4. 3. Investigating the influence of the tidal regime on harbour porpoise Phocoena phocoena distribution in Mount’s Bay, Cornwall

    University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Author : Duncan Jones; [2023]
    Keywords : Geography; Geographical Information Systems; GIS; Habitat Modelling; Harbour Porpoise; MaxEnt; Tidal Processes; Conservation; Earth and Environmental Sciences;

    Abstract : Investigating the influence of the tidal regime on harbour porpoise Phocoena phocoena distribution in Mount’s Bay, Cornwall Abstract Unintentional by-catch in fishing gear is a significant cause of mortality of harbour porpoises in UK waters. Understanding the spatial distribution of harbour porpoises at fine scales and how this changes over time is essential when trying to understand where these lethal interactions might occur. READ MORE

  5. 4. Tree Species Impact on Forest Fire Spread Susceptibility in Sweden

    University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Author : Sara Sharon Jones; [2023]
    Keywords : Geography; GIS; Physical Geography; Forest Fire; Forest Fire Susceptibility; Sweden; logistic regression modelling; Earth and Environmental Sciences;

    Abstract : Klimatförändringar förväntas leda till längre brandperioder och ökad brandrisk. I Sverige, där homogen produktionsskog utgör största delen av landskapet, finns ett behov av bättre förståelse för skogens mottaglighet för bränder för att kunna mildra risker. READ MORE

  6. 5. 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