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Kartläggning av redovisningsmanipulation: En litteraturgenomgång

Themner, Philip LU ; Chiem, Kristoffer LU and Malmström, Samuel LU (2015) FEKH69 20142
Department of Business Administration
Abstract (Swedish)
Examensarbetets titel: Kartläggning av redovisningsmanipulation: En litteraturgenomgång

Seminariedatum: 16/01 2015

Ämne/kurs FEKH69, Examensarbete kandidatnivå i redovisning, 15hp

Författare: Chiem, K., Malmström, S., & Themner, P.

Handledare: Jönsson, P

Fem nyckelord: Redovisningsmanipulation, Creative accounting, Earnings management, Income Smoothing, Big bath,

Syfte: Begrepp som creative accouniting, earnings management, income smoothing och big bath är ofta använda inom redovisningslitteraturen. Definitionerna av orden är dock omtvistade och få förklaringar har getts över vad som faktiskt skiljer begreppen åt. I denna studie söker vi efter att förnya och förtydliga bilden över hur fältet är strukturerat, hur begreppen... (More)
Examensarbetets titel: Kartläggning av redovisningsmanipulation: En litteraturgenomgång

Seminariedatum: 16/01 2015

Ämne/kurs FEKH69, Examensarbete kandidatnivå i redovisning, 15hp

Författare: Chiem, K., Malmström, S., & Themner, P.

Handledare: Jönsson, P

Fem nyckelord: Redovisningsmanipulation, Creative accounting, Earnings management, Income Smoothing, Big bath,

Syfte: Begrepp som creative accouniting, earnings management, income smoothing och big bath är ofta använda inom redovisningslitteraturen. Definitionerna av orden är dock omtvistade och få förklaringar har getts över vad som faktiskt skiljer begreppen åt. I denna studie söker vi efter att förnya och förtydliga bilden över hur fältet är strukturerat, hur begreppen är definierade och vad dess skillnader och likheter är.

Metod: För att besvara studiens syfte har en litteraturstudie-design använts. Vidare har en systematisk och metodisk ansats använts för att strukturera och kategorisera fältet.

Teoretiskt perspektiv: Den teoretiska referensramen består av en metodisk och systematisk genomgång av litteraturen inom fältet redovisningsmanipulation, inkluderande men inte begränsat till den mest inflytelserika litteraturen inom fältet.

Empiri: Studiens empiri består av vetenskapliga publicerade artiklar från databaserna Scopus och Web of Science samt vetenskapliga publicerade artiklar och andra källor från Google Scholar.

Resultat: Vår studie av redovisningsmanipulation visar att forskningsvärlden är fragmenterad i sitt användande av begreppen kreativ redovisning/earnings management . Vi finner att kreativ redovisning och earnings management är uttryck som går att jämställa med varandra. Income smooting och big bath accounting kan kategoriseras under kreativ redovisning/earnings management. Medan kreativ redovisning/earnings management är bredare begrepp är income smoothing och big bath accounting smalare och relativt väldefinierade. Majoriteten av studierna inom fältet har bedrivits i USA och Storbritannien. (Less)
Abstract
Title: Mapping of accounts manipulation: A literature review

Seminar date: 16/01 2015

Course: FEKH69, Degree project in Accounting, undergraduate level, 15 University Credits points.

Authors: Chiem, K., Malmström, S., & Themner, P

Advisors/s: Jönsson, P

Key words: Accounts manipulation, Creative accounting, Earnings management, Income smoothing, Big bath

Purpose: Concepts like creative accounting, earnings management, income smoothing and big bath accounting are often used in the accounting literature. The definitions of the words however are controversial and few explanations have been given about where the real differences between the words lie. In this paper we seek to renew and clarify how the field of accounts... (More)
Title: Mapping of accounts manipulation: A literature review

Seminar date: 16/01 2015

Course: FEKH69, Degree project in Accounting, undergraduate level, 15 University Credits points.

Authors: Chiem, K., Malmström, S., & Themner, P

Advisors/s: Jönsson, P

Key words: Accounts manipulation, Creative accounting, Earnings management, Income smoothing, Big bath

Purpose: Concepts like creative accounting, earnings management, income smoothing and big bath accounting are often used in the accounting literature. The definitions of the words however are controversial and few explanations have been given about where the real differences between the words lie. In this paper we seek to renew and clarify how the field of accounts manipulation is structured, how the definitions are defined and further, what separates and unites the different concepts.

Methodology: For the purpose of this study we have undergone an extensive literature review in the fields of accounts manipulation. Furthermore a systematic and methodical approach have been applied to categorize and structurize the field.

Theoretical perspectives: The theoretical perspective consists of a methodical and systematic review of literature in the field of accounts manipulation, including but not limited to the most influential literature written in the field.

Empirical foundation: The empirical foundation of this paper consists of scientific published papers from the two databases Scopus and Web of science as well as published articles and others sources from Google Scholar.

Conclusions: Our research in the area of accounts manipulation shows that academia is fragmented when it comes to use of the terms “creative accounting” and “earnings management”. Findings show that creative accounting and earnings manipulation are expressions that can be considered equal. Income smoothing and big bath accounting can be categorized under earnings management/creative accounting. While creative accounting and earnings management are more extensive, income smoothing and big bath accounting are more specific and relatively well-defined. A majority of studies in the field have been conducted in the USA and UK. (Less)
Please use this url to cite or link to this publication:
author
Themner, Philip LU ; Chiem, Kristoffer LU and Malmström, Samuel LU
supervisor
organization
course
FEKH69 20142
year
type
M2 - Bachelor Degree
subject
language
Swedish
id
5049132
date added to LUP
2015-06-24 10:49:32
date last changed
2015-06-24 10:49:32
@misc{5049132,
  abstract     = {Title: Mapping of accounts manipulation: A literature review

Seminar date: 16/01 2015

Course: FEKH69, Degree project in Accounting, undergraduate level, 15 University Credits points.

Authors: Chiem, K., Malmström, S., & Themner, P

Advisors/s: Jönsson, P

Key words: Accounts manipulation, Creative accounting, Earnings management, Income smoothing, Big bath

Purpose: Concepts like creative accounting, earnings management, income smoothing and big bath accounting are often used in the accounting literature. The definitions of the words however are controversial and few explanations have been given about where the real differences between the words lie. In this paper we seek to renew and clarify how the field of accounts manipulation is structured, how the definitions are defined and further, what separates and unites the different concepts.

Methodology: For the purpose of this study we have undergone an extensive literature review in the fields of accounts manipulation. Furthermore a systematic and methodical approach have been applied to categorize and structurize the field.

Theoretical perspectives: The theoretical perspective consists of a methodical and systematic review of literature in the field of accounts manipulation, including but not limited to the most influential literature written in the field.

Empirical foundation: The empirical foundation of this paper consists of scientific published papers from the two databases Scopus and Web of science as well as published articles and others sources from Google Scholar.

Conclusions: Our research in the area of accounts manipulation shows that academia is fragmented when it comes to use of the terms “creative accounting” and “earnings management”. Findings show that creative accounting and earnings manipulation are expressions that can be considered equal. Income smoothing and big bath accounting can be categorized under earnings management/creative accounting. While creative accounting and earnings management are more extensive, income smoothing and big bath accounting are more specific and relatively well-defined. A majority of studies in the field have been conducted in the USA and UK.},
  author       = {Themner, Philip and Chiem, Kristoffer and Malmström, Samuel},
  language     = {swe},
  note         = {Student Paper},
  title        = {Kartläggning av redovisningsmanipulation: En litteraturgenomgång},
  year         = {2015},
}