Essays about: "earnings manipulation"

Showing result 1 - 5 of 23 essays containing the words earnings manipulation.

1. 1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.

   University essay from Göteborgs universitet/Graduate School

   Author : Jumoke Fiyinfolu Osibuamhe; Tolulope Odunayo Ogwumike; [2023-07-04]
   Keywords : Earnings management; Ownership structure; Managerial; Institutional; Highest holder; Nigeria; entrenchment;

   Abstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. READ MORE

3. 2. 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

4. 3. 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

5. 4. The Presence of Earnings Management After the Introduction of Financial Fair Play

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

   Author : Madeleine Martinsson; Abraham Yekeku; [2020]
   Keywords : Earnings management; Premier League; UEFA; Financial Fair Play Regulation;

   Abstract : In this study we investigate whether earnings management has increased since the UEFA Financial Fair Play was introduced and if there is a relationship between clubs' earnings management and their on-field performance. We use two different models to identify earnings management in a sample of football clubs playing in the Premier League during the period 2004-2017. READ MORE

6. 5. Swedish firms' untimely financial reporting : A study of goodwill impairment as a tool used to mislead financial users

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Viktor Axelsson; Ludvig Eriksson; [2019]
   Keywords : Earnings management; Real activities management; Cash flow manipulation; Untimely reporting; Goodwill impairment;

   Abstract : The transition to the IFRS framework has contributed to changes in the handling of goodwill. The yearly impairment test has contributed with subjectivity in the measurements resulting in fewer but larger impairments. READ MORE