Essays about: "Sebastian Idehed"

Found 1 essay containing the words Sebastian Idehed.

  1. 1. Is CFO’s equity compensation associated with the degree of accruals-based earnings management?

    University essay from Göteborgs universitet/Graduate School

    Author : Sebastian Idehed; Fredrik Johansson; [2019-08-09]
    Keywords : Earnings management; CFO; discretionary accruals; equity compensation;

    Abstract : This study investigates the association between CFO’s equity compensation and earnings management using absolute discretionary accruals. Collected data is based on European firms that apply IFRS as their main accounting standard between the years of 2009 to 2018, and our final sample consists of 612 firm year observations. READ MORE