Sökning: "Discretionary accruals"
Hittade 2 avhandlingar innehållade orden Discretionary accruals.
- Detta är en avhandling från Stockholm : Stockholm Business School, Stockholm University
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
- Detta är en avhandling från Umeå : Umeå universitet
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