Essays about: "earnings management"

Showing result 1 - 5 of 135 essays containing the words earnings management.

1. 1. How to Differentiate the Difference - A quantitative study on the determinants of discrepancies between expected and actual credit ratings in insurance companies

   University essay from Göteborgs universitet/Graduate School

   Author : Gustav Hellman; Henrik Walldén Persson; [2020-07-01]
   Keywords : Expected ratings; credit ratings; financial strength; discrepancy; earnings management; embedded value; IFRS; life insurers;

   Abstract : MSc in Accounting and Financial Management.... READ MORE

3. 2. Earnings Management & the role of CEO Personality - Applying an algorithm to analyse whether conscientiousness affects real and accruals-based earnings management

   University essay from Göteborgs universitet/Graduate School

   Author : Oskar Evenson; Josefin Höijer; [2020-07-01]
   Keywords : CEO; real earnings management; accruals-based earnings management; conscientiousness; Big Five Personality traits;

   Abstract : MSc in Accounting and Financial Management.... READ MORE

4. 3. Women on the board and their joint effect on accruals-based earnings management and real earnings management

   University essay from Göteborgs universitet/Graduate School

   Author : Eva Schönander; Linda von Zweigbergk; [2020-07-01]
   Keywords : accruals-based earnings management; real earnings management; board of directors; gender quota; women board members; independent women board members;

   Abstract : MSc in Accounting and Financial Management.... READ MORE

5. 4. The Impact of Financial Analysts on Earnings Management : Empirical evidence from Swedish listed companies

   University essay from Jönköping University/IHH, Företagsekonomi; Jönköping University/IHH, Företagsekonomi

   Author : Tim Roth; Nicholas Morgan; [2020]
   Keywords : Keywords: Accrual-based earnings management; analyst coverage; analysts forecast; discretionary accruals; earnings management; real activities; real earnings management.; Resultatmanipulering; analytikerbevakning; analytikerestimat;

   Abstract : .... READ MORE

6. 5. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

   University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

   Author : Amélie Vachet; Edwin Davis; [2020]
   Keywords : Goodwill; Earnings Management; Audit;

   Abstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE