Essays about: "modified jones model"

Showing result 1 - 5 of 18 essays containing the words modified jones model.

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. Earning management in Swedish listed firms during the Covid-19 pandemic

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Niklas Aspegren; Niklas Gillmert Hansen; [2023]
   Keywords : Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

   Abstract : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. READ MORE

4. 3. Earnings Management during the Covid-19 Pandemic: Evidence from Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Anastasija Ljubisavljević; Catarina Jakobsson; [2022]
   Keywords : Covid-19 Pandemic; Earnings Management; Accrual-based Earnings Management; Modified Jones Model; Real Earnings Management; Big Bath Accounting;

   Abstract : The financial difficulties following the Covid-19 pandemic have been many. Typically in situations of financial distress, firms are incentivized to utilize earnings management techniques to alter the picture of their financial situation, due to market-based pressure. READ MORE

5. 4. Esse Non Videri

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Jakob Skåring; Erik Arnell; [2022]
   Keywords : Sphere ownership; corporate ownership; earnings management; accrual based earnings management; Business and Economics;

   Abstract : Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to investigate if earnings management is influenced by sphere control in a general sense, as well as family sphere and non-family sphere control. We therefore ask the following research question: Does sphere ownership influence the level of earnings management in Swedish firms? Methodology: We are addressing our research question empirically by estimating Pooled Ordinary Least Squares (POLS) and random effect regressions, using robust standard errors clustered by firm. READ MORE

6. 5. Earnings management during the COVID-19 pandemic

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

   Author : William Tekin; Samuel Philip; [2022]
   Keywords : earnings management; covid-19; accrual-based earnings management; real earnings management; modified jones model;

   Abstract : In this study, the impact of the COVID-19 pandemic on the usage of earnings management in a sample of public, European firms is examined. We employ models to estimate both accrual-based and real earnings management. READ MORE