Essays about: "accrual-based income smoothing"

Found 2 essays containing the words accrual-based income smoothing.

1. 1. Intangible assets and earnings management : An analysis in an EU context

   University essay from Umeå universitet/Företagsekonomi

   Author : Simon Björkmo; Magnus Eriksson; [2023]
   Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

   Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE

3. 2. The Impact of Income Smoothing on Firm Value after the Sarbanes-Oxley Act

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Bence Sandor Kerekes; Bojana Cvetanovska; [2015]
   Keywords : earnings management; accrual-based income smoothing; agency cost; information asymmetry; discretionary accruals; Sarbanes-Oxley Act; Business and Economics;

   Abstract : Purpose: To empirically investigate whether income smoothing creates or destroys value after the enactment of the Sarbanes-Oxley Act, which has tremendously changed the legal environment of income smoothing. We compare our results with pre-SOX research to conclude whether and how legislation change has affected the perception of income smoothing. READ MORE