Essays about: "earnings fraud"

Found 4 essays containing the words earnings fraud.

1. 1. Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Henric Mörch; Hampus Hällgren; [2022]
   Keywords : accounting manipulation; fraud; earnings management; Benford’s Law; the Jones Model;

   Abstract : In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. READ MORE

3. 2. Earnings management research design - An evaluation of aggregate and specific accruals models

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

   Author : Carl-Hugo Alhanko; Cecilia Hällzon; [2018]
   Keywords : Earnings management; Model design; Accruals models; Opportunistic behaviour;

   Abstract : This study aims to evaluate whether accruals models are useful to detect earnings management in listed Swedish companies. We analyse the ability of aggregate and specific accruals models to detect manipulation, to provide unbiased estimates of discretionary behaviour and to identify known cases of accruals fraud. READ MORE

4. 3. Can Women take on Corporate Short-Termism? An Empirical Study of Executive Gender among Other Determinants of Corporate Short-Termism measured through Earnings Manipulation

   University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning

   Author : Sara Hlatky; Alexa Straus; [2017]
   Keywords : short-termism; gender; executives; earnings management; earnings fraud;

   Abstract : Executives face intense public scrutiny for excessive risk taking connected to large near-term pay-offs as well as receiving extremely high compensation, even in times of poor performance. This stands in stark contrast to a lack of conclusive findings on corporate short-termism in the academic literature. READ MORE

5. 4. Reasons behind presumed low financial reporting quality (FRQ) in China

   University essay from Företagsekonomi

   Author : Henrik Edlund; [2012]
   Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

   Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE