Essays about: "Karen Fuentes"

Found 1 essay containing the words Karen Fuentes.

  1. 1. R&D Capitalization and The Income Smoothing Hypothesis – A study of Swedish listed Companies

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Karen Fuentes; Annelie Persson; [2011]
    Keywords : Earnings management; income smoothing; R D accounting; R D capitalization; ΔROA;

    Abstract : This paper examines whether Swedish listed firms use research and development (R&D) accounting as a tool for income smoothing (hypothesis 1). One controversial accounting issue concerning R&D is that R&D capitalization could be influenced by earnings management purposes due to a subjective accounting treatment. READ MORE