Essays about: "earnings management incentives"

Showing result 1 - 5 of 19 essays containing the words earnings management incentives.

1. 1. Ownership structure and accounting quality: A study on Swedish private equity backed companies

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

   Author : Oscar Cederholm; Gustaf Persson; [2023]
   Keywords : Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

   Abstract : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. READ MORE

3. 2. Intangible assets and earnings management : An analysis in an EU context

   University essay from Umeå universitet/Företagsekonomi

   Author : Simon Björkmo; Magnus Eriksson; [2023]
   Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

   Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE

4. 3. Corporate Social Responsibility and Earnings Management : Two sides of the relationship

   University essay from Umeå universitet/Företagsekonomi

   Author : Vanja Appelqvist Östman; Olivia Sharp; [2022]
   Keywords : Corporate Social Responsibility; Earnings Management; ESG; Accrual-based Earnings Management; Real-activity Earnings Management;

   Abstract : Sustainability is becoming a more important topic, not just in terms of the environment but also through social and governmental aspects. There are different views on what responsibility firms should take and what their incentives might be. READ MORE

5. 4. The Effect of CEO Compensation on Real Earnings Management

   University essay from Umeå universitet/Företagsekonomi

   Author : Douglas Grambo; [2020]
   Keywords : Agency theory; real earnings management; CEO compensation;

   Abstract : Real earnings management has been a subject of increasing debate ever since the passing of the Sarbanes-Oxley act in the united states. As research has pointed towards real earnings management increasing this has sparked discussions on whether real earnings management is damaging to companies, or if it is benefiting them, or if it lies somewhere in between. READ MORE

6. 5. Optimal usage of EV batteries –  V2X and second life of batteries : From a circular economy perspective

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Regina Leandersson; [2020]
   Keywords : V2B; V2G; second life of battery; PV storage; circular economy; V2B; V2G; återanvändbara elbilsbatterier; batterilagring; cirkulär ekonomi;

   Abstract : The increased number of electric vehicles (EV) will influence the electricity demand and could possibly exceed the maximum power available on the grid. In order to manage such development, new innovations and impactful policy mechanisms are crucial. READ MORE