Essays about: "earning differences"

Showing result 1 - 5 of 18 essays containing the words earning differences.

  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

  2. 2. The Ulleråker Hospitalum : A Case Study in the Wage Development of the Medical Sector 1890-1920

    University essay from Uppsala universitet/Ekonomisk-historiska institutionen

    Author : Daniel W Christensen; [2023]
    Keywords : Economic History; History of Medicine; Medical Sector; Asylum History; Ulleråker; Ulleråker Hospitalum;

    Abstract : This essay presents a case study about the development of income levels in the medical sector during Sweden´s period of modernization, 1890-1920, focusing specifically on the five wage groups which comprised the medical staff at Uppsala´s Ulleråker hospitalum (=mental asylum). This institution, though different in it´s stated mission from hospitals and the like, was similarily organized, and staffed with employees belonging to the same categories as regular hospital staff - they shared similar social backgrounds, education levels, work tasks and conditions. READ MORE

  3. 3. 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

  4. 4. An Exploration of CSR Perceptions and Attitudes of Male and Female Entrepreneurs in Pakistan: A comparison

    University essay from Göteborgs universitet/Graduate School

    Author : Nazia Mudassar; [2022-06-23]
    Keywords : ;

    Abstract : Corporate Social Responsibility (CSR) as become an important consideration in modern business management and its relevance to the performance of business firms. Literature has argued that male and females have different orientations towards CSR, but most of the previous studies are conducted for large corporations and in more developed countries, while small firms and less developed countries like Pakistan have received little attention for empirical investigation to understand gender differences pertaining to CSR orientation of entrepreneurs. READ MORE

  5. 5. Human and Ethnic capital : The labor market performance of first-, second-, and third generation male immigrants in Sweden

    University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Author : Mirza Omer; Mathias Svensson; [2019]
    Keywords : ethnic capital; human capital; earnings; years of schooling; generations;

    Abstract : This essay studies the earnings, human and ethnic capital of immigrants in Sweden and how its transmitted across generations. it focuses on the first-, second-, and third-generation immigrants, were the results indicates that there are differences regarding earnings relative to natives between the generations and how the ethnic-, and human-capital is transmitted across generations. READ MORE