Sökning: "earnings management"

Visar resultat 1 - 5 av 21 avhandlingar innehållade orden earnings management.

  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

  3. 2. 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

  4. 3. Audit regulation and auditor disclosures: Essays on the consequences of ISA 701

    Författare :Seyed Mahmoud Hosseinniakani; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit regulation; auditor disclosures; key audit matters; ISA 701; audit quality; capital market; management disclosures; earnings management;

    Sammanfattning : Auditing regulations have changed over time, with the aim of increasing the quality of the audit process and audit report that assist stakeholders in decision-making. Such changes include the recent revisions and introduction of International Standards on Auditing (ISAs), which aim to enhance transparency and the value of information presented in the audit report. LÄS MER

  5. 4. Labour market consequences of cerebral palsy in Sweden: Essays on the impact of an early-onset disability

    Författare :Derek Asuman; Hälsoekonomi; []
    Nyckelord :MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; Cerebral palsy; Disability; Pain; Children; Labour market; employment; Earnings; Mediation analysis; Decomposition analysis; Event study;

    Sammanfattning : .... LÄS MER

  7. 5. Essays on Disclosure Practices in Sweden - Causes and Effects

    Författare :Anders H Adrem; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Earnings Forecasts; Financial Analysts; Annual Report; Strategy; Voluntary Disclosure; Accounting; Investor Relations; Redovisning;

    Sammanfattning : This doctoral thesis examines the causes and effects of corporate disclosure practices. The thesis consists of four independent but related essays that collectively make up a country study for Sweden. LÄS MER