Essays about: "Philip Shen"

Found 1 essay containing the words Philip Shen.

  1. 1. Restructuring Provisions as an Earnings Management Tool

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

    Author : Daniel Chodorowski; Philip Shen; [2015]
    Keywords : Earnings Management; Restructuring; Discretionary Accruals; Classification-shifting;

    Abstract : This paper seeks to investigate whether the utilization of restructuring provisions is used as a tool for earnings management. By focusing on the utilization rather than the creation of new provisions, the phenomenon of classification shifting is studied. READ MORE