Essays about: "discreationary accruals"

Found 1 essay containing the words discreationary accruals.

  1. 1. Founding Family Ownership and its Impact on Earnings Quality: A quantitative study on Swedish public firms

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

    Author : Rasmus Nordin; Gustav Scherstén; [2021]
    Keywords : Family ownership; earnings quality; earnings management; discreationary accruals; timely loss recognition;

    Abstract : This study examines the relationship between founding family ownership and earnings quality, by using data on companies listed on the Stockholm Stock Exchange between 2009 and 2019. There are two opposing theories as to how family ownership and earnings quality are associated, the alignment effect and the entrenchment effect. READ MORE