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Vilka redovisningsmanipulerar?

Svensson, Mattias LU ; Persson, Hampus LU ; Al-Zubeidi, Sara LU and Hermelin, Samuel Bengt Olof LU (2021) FEKH69 20211
Department 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:
author
Svensson, Mattias LU ; Persson, Hampus LU ; Al-Zubeidi, Sara LU and Hermelin, Samuel Bengt Olof LU
supervisor
organization
course
FEKH69 20211
year
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}},
}