Essays about: "real earnings management."

Showing result 1 - 5 of 32 essays containing the words real earnings management..

  1. 1. The Impact of the Recession on Swedish Real Estate Companies : A Study of Financial Strategy and Risk Management of Companies with Different Credit Ratings

    University essay from KTH/Fastighetsföretagande och finansiella system

    Author : Greta Aronsson; Elsa Johannessen; [2023]
    Keywords : Credit Rating; Financial Strategy; Risk Management; Capital Structure; Capital Market Financing; Bank Financing; Real Estate Market; Kreditbetyg; Finansiell strategi; Riskhantering; Kapitalstruktur; Kapitalmarknadsfinansiering; Bankfinansiering; Fastighetsmarknaden;

    Abstract : The world's economies are in a turbulent phase where rising inflation has hit the global and Swedish economy hard. The Central Bank of Sweden has raised the policy rate expansively in recent months, with the intention of curbing inflation. READ MORE

  3. 2. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.

    University essay from Göteborgs universitet/Graduate School

    Author : Mikael Westerbäck; Viktor Sjöstedt; [2022-06-30]
    Keywords : Accrual-based earnings management; earnings quality; IFRS 15; regulation; revenue;

    Abstract : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. 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. 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

  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