Sökning: "Discretionary accruals"

Hittade 3 avhandlingar innehållade orden Discretionary accruals.

  1. 1. Essays on Insider Trading and Initial Public Offerings

    Författare :Abu Chowdhury; Jarkko Peltomäki; Tor Brunzell; Mika Vaihekoski; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Insider trading; Discretionary accruals; Information asymmetry; Opportunistic trades; Contrarian beliefs; Superior information; Monday IPOs; Underwriters; Institutional holdings; Delisting; Distance to default; företagsekonomi; Business Administration;

    Sammanfattning :    This thesis consists of four self-standing articles on insider trading, initial public offerings and delisting of corporate firms.   The first paper in this thesis investigates whether insiders, in an asymmetric information environment, manipulate the earnings of a firm to influence investors’ perceptions of firm value in order to benefit from their trades. LÄS MER

  3. 2. The Art of Discretion : Essays on Earnings Management, Governance, and Capital Structure

    Författare :Amir Kheirollah; Lars Nordén; Michael Graham; Minna Martikainen-Peltola; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; earnings management; accruals modelling; corporate governance; industry regulation; capital structure; bounded rationality; substitution effect; complement effect; företagsekonomi; Business Administration;

    Sammanfattning : This dissertation is a compilation of three articles on earnings management, governance and capital structure. In addition to these three articles, the introductory chapter establishes the link between these articles and summarizes them.Article I investigates the joint effect of governance mechanisms on earnings management. LÄS MER

  4. 3. Revision och rådgivning : Efterfrågan, kvalitet och oberoende

    Författare :Tobias Svanström; Stefan Sundgren; Håkan Boter; Aasmund Eilifsen; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; advisory services; non audit services; audit quality; auditor independence; SME; revisionskvalitet; revisorns oberoende; små och medelstora företag; revision; rådgivning; efterfrågan på revision; efterfrågan på rådgivning; Business studies; Företagsekonomi;

    Sammanfattning : Auditing is common in many organizations and a legal requirement for all limited liability companies in Sweden (ABL 9:1). In directives from the government it is clearly stated that small firms will be exempted from the statutory audit requirement. LÄS MER