Essays about: "income smoothing"

Showing result 1 - 5 of 16 essays containing the words income smoothing.

  1. 1. 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

  3. 2. The Marriage the Merrier: Examining the Role of Family Labor Supply in Consumption Inequality

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Filip Stubbfält; [2022]
    Keywords : Economic Inequality; Family Labor Supply; Consumption Smoothing;

    Abstract : Using data from the Panel Study of Income dynamics between 2009 and 2019, I first document that the disconnect between consumption and earnings inequality holds for married households but not single households. Married households seem to behave consistently with the Permanent Income Hypothesis, smoothing out their consumption based on their expected lifetime incomes. READ MORE

  4. 3. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
    Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Abstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE

  5. 4. What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Gusten Friberg; Carl Åström Johansson; [2018]
    Keywords : Goodwill Impairment; IFRS 3; IAS 36; Economic Impairment; Earnings Management; Corporate Governance; Big Bath; Income Smoothing; Gender Diversity;

    Abstract : Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. READ MORE

  6. 5. The Impartial Need of Joint Audit –Evidence from Swedish firms

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Josefine Bredinger; Hannes Larsson; [2016-06-10]
    Keywords : Audit; joint audit; accounting quality; earnings quality; SPOS; income smoothing;

    Abstract : Background and Problem: Since the financial crisis, it has become of greater importance to secure audit quality, and there is an ongoing discussion concerning the matter of how to assure that auditors do contribute to a higher level of financial stability. Joint audit is mandatory in France and has been mandatory in Denmark and Sweden up until recently. READ MORE