Sökning: "artificial earnings management"

Hittade 2 avhandlingar innehållade orden artificial earnings management.

  1. 1. Implementing artificial neural networks in microsimulation

    Författare :Magnus Åström; Luleå tekniska universitet; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Construction Engineering and Management; Byggproduktion;

    Sammanfattning : This licentiate thesis presents a work focused on investigating the possibility of using "artificial methods" such as artificial neural networks (ANN) as an analytical alternative to the conventional technique of regression. The work has been concentrated towards two different modules in the SVERIGE microsimulation model, an earnings module used for predicting individual earnings and a property value module used for predicting real estate prices. LÄS MER

  3. 2. Artificiell styrning av resultat – Om ekonomi, politik och tjänstemän

    Författare :Pierre Donatella; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accrual accounting; artificial earnings management; big bath; income smoothing; public sector accounting;

    Sammanfattning : The subject of this thesis is artificial earnings management in municipalities. Its occurrence is linked to the premise that politicians act in a political market and therefore have incentives to affect the picture of the municipality’s finances presented to presumptive voters and other stakeholders. LÄS MER