Sökning: "accruals modelling"

Hittade 1 avhandling innehållade orden accruals modelling.

1. 1. 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