Essays about: "discretionary behavior"

Showing result 1 - 5 of 9 essays containing the words discretionary behavior.

1. 1. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

   University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

   Author : MiRi Lee; Jenny Cerpa Veliz; [2023]
   Keywords : Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

   Abstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE

3. 2. 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

4. 3. Observing the untold stories about digital behavior

   University essay from Lunds universitet/Socialhögskolan

   Author : Dina Träff Vikstrøm; [2020]
   Keywords : Street-level bureaucracy; discretion; discretionary behavior; digital tools; public institution.; Social Sciences;

   Abstract : The Danish social workers in the Job Centers holds the key to shaping the public policy, at the frontline. The way they choose to facilitate their tasks practicing digital tools impacts the client’s security and how the profession is being shaped. READ MORE

5. 4. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

   University essay from Högskolan Dalarna/Företagsekonomi

   Author : Abraham Monah; Osedebamen Okojie; [2018]
   Keywords : IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

   Abstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE

6. 5. Can managers use discretionary accruals to ease financial constraints prior to investment?

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

   Author : Helena Hellström; Luba Wiander; [2017]
   Keywords : Financial Constraints; Information Asymmetry; Earnings Management; Discretionary Accruals; Investment Efficiency;

   Abstract : In this thesis, we study the effects of financial constraints on financial reporting behavior by investigating whether discretionary accruals can signal good investment opportunities and enable access to external financing for financially constrained firms. We study a panel of firms listed on the Swedish main market between 2007-2015 and use established models for estimating discretionary accruals and investment opportunities. READ MORE