Essays about: "Real-activity Earnings Management"

Found 2 essays containing the words Real-activity Earnings Management.

  1. 1. Corporate Social Responsibility and Earnings Management : Two sides of the relationship

    University essay from Umeå universitet/Företagsekonomi

    Author : Vanja Appelqvist Östman; Olivia Sharp; [2022]
    Keywords : Corporate Social Responsibility; Earnings Management; ESG; Accrual-based Earnings Management; Real-activity Earnings Management;

    Abstract : Sustainability is becoming a more important topic, not just in terms of the environment but also through social and governmental aspects. There are different views on what responsibility firms should take and what their incentives might be. READ MORE

  3. 2. Top management teams’ demographics effect on earnings management - A Swedish perspective

    University essay from Göteborgs universitet/Graduate School

    Author : Axel Gunnarsson; Jim Johansson; [2019-08-09]
    Keywords : Top management teams; upper echelons theory; earnings management; accruals; real activity;

    Abstract : We study whether the demographic characteristics of top management teams influence earnings management, by using a sample of Swedish listed firms from 2010-2014. Our findings suggest that the demographic characteristics (i.e. READ MORE