Essays about: "Managerial opportunism"

Found 3 essays containing the words Managerial opportunism.

  1. 1. Corporate Social Responsibility and Earnings Management

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

    Author : Amanda Jansson; Johanna Radler; [2023]
    Keywords : earnings management; corporate social responsibility; ESG; discretionary accruals; transparent financial reporting;

    Abstract : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. READ MORE

  3. 2. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    University essay from Göteborgs universitet/Graduate School

    Author : Anders Dahnér; Martin Hallgren; [2019-08-08]
    Keywords : Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Abstract : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. READ MORE

  4. 3. Corporate Social Performance and Risk : A quantitative study on the South African market

    University essay from Umeå universitet/Företagsekonomi

    Author : Jonatan Holm; Snickert Anton; [2017]
    Keywords : Corporate social performance; ESG; Risk; Stock volatility; Emerging markets; South Africa; Stakeholder theory; Risk management theory; Managerial opportunism theory;

    Abstract : Corporate social performance (CSP) has gained popularity in the last decade as companies tries to tackle the challenges of climate change, social inequalities and corruption. How a firm’s individual corporate social performance is correlated to risk has mainly been investigated for firms in the United States and Europe. READ MORE