Att manipulera eller inte manipulera
(2023) FEKH89 20222Department of Business Administration
- Abstract (Swedish)
- Titel: Att manipulera eller inte manipulera - En kvantitativ studie avseende sambandet mellan kvinnlig representation i ledande positioner och earnings management.
Seminariedatum: 2023-01-11
Kurs: FEKH89, Examensarbete i finansiering på kandidatnivå, 15 högskolepoäng.
Författare: Tilde Engquist, Elina Kornbakk och Alicia Wallenberg.
Handledare: Maria Gårdängen.
Nyckelord: Resultatmanipulering, den modifierade Jones-modellen, Large- och Mid cap, periodiseringar, bolagsstyrning, incitamentsprogram.
Syfte: Studien syftar till att undersöka sambandet mellan kvinnlig representation i ledande positioner och förekomsten av earnings management. Undersökningen kommer att göras på svenska bolag noterade på Nasdaq Stockholm OMX,... (More) - Titel: Att manipulera eller inte manipulera - En kvantitativ studie avseende sambandet mellan kvinnlig representation i ledande positioner och earnings management.
Seminariedatum: 2023-01-11
Kurs: FEKH89, Examensarbete i finansiering på kandidatnivå, 15 högskolepoäng.
Författare: Tilde Engquist, Elina Kornbakk och Alicia Wallenberg.
Handledare: Maria Gårdängen.
Nyckelord: Resultatmanipulering, den modifierade Jones-modellen, Large- och Mid cap, periodiseringar, bolagsstyrning, incitamentsprogram.
Syfte: Studien syftar till att undersöka sambandet mellan kvinnlig representation i ledande positioner och förekomsten av earnings management. Undersökningen kommer att göras på svenska bolag noterade på Nasdaq Stockholm OMX, Large Cap och Mid Cap.
Metod: Studien baseras på sekundärdata hämtad från databasen Bloomberg Terminal och årsredovisningar för år 2019. Vidare förklaras studien som kvantitativ med en deduktiv ansats. Regressioner beräknas med hjälp av den modifierade Jones-modellen i samband med en framtagning av variabler.
Teoretiska perspektiv: Studien baseras främst på forskning inom earnings management och Principal-Agentteorin. Vidare används tidigare forskning avseende skillnader mellan kvinnor och män i riskaversion samt resultat från liknande tidigare studier inom ämnet.
Empiri: Empirin består av en redovisning av användningen av accrual-based earnings management för 126 svenska företag noterade på Nasdaq Stockholm OMX, Large- och Mid Cap. Databasen Bloomberg Terminal har använts för inhämtad data, samt bolagens årsredovisningar för år 2019.
Slutsatser: Studien finner inget signifikant samband mellan kvinnlig representation i ledande positioner och förekomsten av earnings management. Variabeln för kvinnlig verkställande direktör kunde dock inte testas på grund av för få observationer. Däremot påvisades ett signifikant negativt samband mellan företagsstorlek och earnings management. (Less) - Abstract
- Title: To manipulate or not manipulate - A quantitative study regarding the relationship between female representation in leading executive roles and earnings management.
Seminar date: 2023-01-11
Course: FEKH89, Business Administration: Bachelor Degree Project in Financial Management Undergraduate Level, 15 credits (ECTS).
Authors: Tilde Engquist, Elina Kornbakk and Alicia Wallenberg.
Advisor: Maria Gårdängen.
Keywords: Earnings management, modified Jones Model, Large Cap and Mid Cap, accruals, corporate governance, incentive program.
Purpose: The following study aims to investigate the relationship between female representation in leading executive roles and earnings management. The study will focus on Swedish... (More) - Title: To manipulate or not manipulate - A quantitative study regarding the relationship between female representation in leading executive roles and earnings management.
Seminar date: 2023-01-11
Course: FEKH89, Business Administration: Bachelor Degree Project in Financial Management Undergraduate Level, 15 credits (ECTS).
Authors: Tilde Engquist, Elina Kornbakk and Alicia Wallenberg.
Advisor: Maria Gårdängen.
Keywords: Earnings management, modified Jones Model, Large Cap and Mid Cap, accruals, corporate governance, incentive program.
Purpose: The following study aims to investigate the relationship between female representation in leading executive roles and earnings management. The study will focus on Swedish companies listed on Nasdaq Stockholm OMX, Large Cap and Mid Cap.
Methodology: The study is based on secondary data taken from the Bloomberg Terminal database and annual reports for the fiscal year of 2019. Furthermore, the study is explained as quantitative with a deductive approach. Regressions are calculated using the modified Jones-model in conjunction with chosen variables.
Theoretical perspectives: The study is mainly based on research on earnings management and the Principal-Agent theory. Furthermore, previous research is used regarding differences between women and men in risk aversion as well as results from similar previous studies within the subject.
Empirical foundations: The empirical foundation consists of a presentation on the use of accrual-based earnings management for 126 Swedish companies listed on Nasdaq Stockholm OMX, Large Cap and Mid Cap. The database Bloomberg Terminal has been used for collected data, also annual reports for the fiscal year of 2019.
Conclusions: The study finds no significant relationship between female representation in leading executive roles and the existence of earnings management. The female CEO variable could not be tested due to too few observations. However, a significant negative relationship between company size and earnings management was found. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9108033
- author
- Wallenberg, Alicia LU ; Engquist, Tilde LU and Kornbakk, Elina LU
- supervisor
- organization
- alternative title
- To manipulate or not manipulate
- course
- FEKH89 20222
- year
- 2023
- type
- M2 - Bachelor Degree
- subject
- keywords
- Earnings management, modified Jones Model, Large Cap and Mid Cap, accruals, corporate governance, incentive program.
- language
- Swedish
- id
- 9108033
- date added to LUP
- 2023-01-23 09:13:31
- date last changed
- 2023-01-23 09:13:31
@misc{9108033,
abstract = {{Title: To manipulate or not manipulate - A quantitative study regarding the relationship between female representation in leading executive roles and earnings management.
Seminar date: 2023-01-11
Course: FEKH89, Business Administration: Bachelor Degree Project in Financial Management Undergraduate Level, 15 credits (ECTS).
Authors: Tilde Engquist, Elina Kornbakk and Alicia Wallenberg.
Advisor: Maria Gårdängen.
Keywords: Earnings management, modified Jones Model, Large Cap and Mid Cap, accruals, corporate governance, incentive program.
Purpose: The following study aims to investigate the relationship between female representation in leading executive roles and earnings management. The study will focus on Swedish companies listed on Nasdaq Stockholm OMX, Large Cap and Mid Cap.
Methodology: The study is based on secondary data taken from the Bloomberg Terminal database and annual reports for the fiscal year of 2019. Furthermore, the study is explained as quantitative with a deductive approach. Regressions are calculated using the modified Jones-model in conjunction with chosen variables.
Theoretical perspectives: The study is mainly based on research on earnings management and the Principal-Agent theory. Furthermore, previous research is used regarding differences between women and men in risk aversion as well as results from similar previous studies within the subject.
Empirical foundations: The empirical foundation consists of a presentation on the use of accrual-based earnings management for 126 Swedish companies listed on Nasdaq Stockholm OMX, Large Cap and Mid Cap. The database Bloomberg Terminal has been used for collected data, also annual reports for the fiscal year of 2019.
Conclusions: The study finds no significant relationship between female representation in leading executive roles and the existence of earnings management. The female CEO variable could not be tested due to too few observations. However, a significant negative relationship between company size and earnings management was found.}},
author = {{Wallenberg, Alicia and Engquist, Tilde and Kornbakk, Elina}},
language = {{swe}},
note = {{Student Paper}},
title = {{Att manipulera eller inte manipulera}},
year = {{2023}},
}