Essays about: "warranty provisions"

Found 2 essays containing the words warranty provisions.

  1. 1. Warranty Provisions …more like Earnings Management Provision?

    University essay from Göteborgs universitet/Graduate School

    Author : Kalle Wallgren; [2022-06-30]
    Keywords : warranties; warranty provisions; earnings management; Sweden;

    Abstract : This thesis explores the realm of accounting disclosure concerning warranties provisions and its relation to earnings management. Provisions for warranties require estimates and judgment for future claims, resulting in an accrual that can be used for earnings management, consequently undermining the usage of financial reports. READ MORE

  3. 2. The signalling value of provisions : A study of the relation between provisions and firm performance

    University essay from Företagsekonomiska institutionen

    Author : Daniel Malmqvist; Madeleine Nilsson; [2013]
    Keywords : Provisions; firm performance; return on capital employed; signalling; restructurings; litigations; warranties;

    Abstract : To be able to understand future firm performance it is important to recognize and correctly evaluate what constitutes a signal. This study investigates if provisions contain signalling value regarding future firm performance. READ MORE