Essays about: "Josefin Höijer"

Found 1 essay containing the words Josefin Höijer.

  1. 1. Earnings Management & the role of CEO Personality - Applying an algorithm to analyse whether conscientiousness affects real and accruals-based earnings management

    University essay from Göteborgs universitet/Graduate School

    Author : Oskar Evenson; Josefin Höijer; [2020-07-01]
    Keywords : CEO; real earnings management; accruals-based earnings management; conscientiousness; Big Five Personality traits;

    Abstract : Despite extensive efforts to grasp and mitigate the problem of earnings management, research indicates that it remains a prevalent problem. We set out to investigate whether CEO personality, more specifically the trait of conscientiousness – characterised by long-term orientation, risk aversion and impulse control – plays a role in explaining the prevalence of earnings management. READ MORE