Vilka redovisningsmanipulerar?
(2021) FEKH69 20211Department of Business Administration
- Abstract
- This study aims to expand the understanding of corporate governance's impact on
earnings management linked to companies' financial position and size. The study is based on a deductive approach through three hypothesis
formulations. A quantitative strategy is applied where secondary data from 2015-2019 have been collected on companies in the Netherlands and Sweden. A regression analysis is conducted in order to find connections to fulfill the purpose of the study. The theoretical basis of the study consists mainly of positive
accounting theory, studies of financial position, corporate governance, legal systems, information asymmetry, agency theory and income smoothing. The results show that the highest prevalence of AEM occurs among... (More) - This study aims to expand the understanding of corporate governance's impact on
earnings management linked to companies' financial position and size. The study is based on a deductive approach through three hypothesis
formulations. A quantitative strategy is applied where secondary data from 2015-2019 have been collected on companies in the Netherlands and Sweden. A regression analysis is conducted in order to find connections to fulfill the purpose of the study. The theoretical basis of the study consists mainly of positive
accounting theory, studies of financial position, corporate governance, legal systems, information asymmetry, agency theory and income smoothing. The results show that the highest prevalence of AEM occurs among companies that
are financially distressed and that are on the Small cap in both Sweden and the Netherlands (Less) - Popular Abstract
- This study aims to expand the understanding of corporate governance's impact on
earnings management linked to companies' financial position and size. The study is based on a deductive approach through three hypothesis
formulations. A quantitative strategy is applied where secondary data from 2015-2019 have been collected on companies in the Netherlands and Sweden. A regression analysis is conducted in order to find connections to fulfill the purpose of the study. The theoretical basis of the study consists mainly of positive
accounting theory, studies of financial position, corporate governance, legal systems, information asymmetry, agency theory and income smoothing. The results show that the highest prevalence of AEM occurs among... (More) - This study aims to expand the understanding of corporate governance's impact on
earnings management linked to companies' financial position and size. The study is based on a deductive approach through three hypothesis
formulations. A quantitative strategy is applied where secondary data from 2015-2019 have been collected on companies in the Netherlands and Sweden. A regression analysis is conducted in order to find connections to fulfill the purpose of the study. The theoretical basis of the study consists mainly of positive
accounting theory, studies of financial position, corporate governance, legal systems, information asymmetry, agency theory and income smoothing. The results show that the highest prevalence of AEM occurs among companies that
are financially distressed and that are on the Small cap in both Sweden and the Netherlands (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9058449
- author
- Svensson, Mattias LU ; Persson, Hampus LU ; Al-Zubeidi, Sara LU and Hermelin, Samuel Bengt Olof LU
- supervisor
- organization
- course
- FEKH69 20211
- year
- 2021
- type
- M2 - Bachelor Degree
- subject
- keywords
- Accrual-based earnings management, corporate governance, financial position, lawsystem, positive accounting theory
- language
- Swedish
- id
- 9058449
- date added to LUP
- 2021-06-28 11:10:12
- date last changed
- 2021-08-30 13:44:12
@misc{9058449, abstract = {{This study aims to expand the understanding of corporate governance's impact on earnings management linked to companies' financial position and size. The study is based on a deductive approach through three hypothesis formulations. A quantitative strategy is applied where secondary data from 2015-2019 have been collected on companies in the Netherlands and Sweden. A regression analysis is conducted in order to find connections to fulfill the purpose of the study. The theoretical basis of the study consists mainly of positive accounting theory, studies of financial position, corporate governance, legal systems, information asymmetry, agency theory and income smoothing. The results show that the highest prevalence of AEM occurs among companies that are financially distressed and that are on the Small cap in both Sweden and the Netherlands}}, author = {{Svensson, Mattias and Persson, Hampus and Al-Zubeidi, Sara and Hermelin, Samuel Bengt Olof}}, language = {{swe}}, note = {{Student Paper}}, title = {{Vilka redovisningsmanipulerar?}}, year = {{2021}}, }