Essays about: "real earnings management"
Showing result 1 - 5 of 32 essays containing the words real earnings management.
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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 systemAbstract : 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
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2. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.
University essay from Göteborgs universitet/Graduate SchoolAbstract : 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
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3. Earnings Management during the Covid-19 Pandemic: Evidence from Sweden
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : 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
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4. Corporate Social Responsibility and Earnings Management : Two sides of the relationship
University essay from Umeå universitet/FöretagsekonomiAbstract : 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
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5. Earnings management during the COVID-19 pandemic
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : 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