Essays about: "big bath accounting"

Showing result 1 - 5 of 11 essays containing the words big bath accounting.

1. 1. Earning management in Swedish listed firms during the Covid-19 pandemic

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Niklas Aspegren; Niklas Gillmert Hansen; [2023]
   Keywords : Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

   Abstract : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. READ MORE

3. 2. Earnings Management during the Covid-19 Pandemic: Evidence from Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Anastasija Ljubisavljević; Catarina Jakobsson; [2022]
   Keywords : Covid-19 Pandemic; Earnings Management; Accrual-based Earnings Management; Modified Jones Model; Real Earnings Management; Big Bath Accounting;

   Abstract : The financial difficulties following the Covid-19 pandemic have been many. Typically in situations of financial distress, firms are incentivized to utilize earnings management techniques to alter the picture of their financial situation, due to market-based pressure. READ MORE

4. 3. Goodwill Impairment and Earnings Management in the year of the pandemic

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Christine Dicken; Oskar Unger; [2021]
   Keywords : Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

   Abstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE

5. 4. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
   Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

   Abstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE

6. 5. What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Gusten Friberg; Carl Åström Johansson; [2018]
   Keywords : Goodwill Impairment; IFRS 3; IAS 36; Economic Impairment; Earnings Management; Corporate Governance; Big Bath; Income Smoothing; Gender Diversity;

   Abstract : Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. READ MORE