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A Game of Nods and Winks: En studie om faktorer som påverkar svenska börsbolags användning av resultatmanipulering
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
A Game of Nods and Winks : A study on underlying factors that affect the use of Earnings management in Swedish public companies (English)
Abstract [sv]

Titel: A Game of Nods and Winks - En studie om faktorer som påverkar svenska börsbolagsanvändning av resultatmanipulering

Bakgrund: Resultatmanipulering är att omdiskuterat ämne i Europa såväl som i USA.Resultatmanipulering har konstaterats frekvent användas i svenska bolag. Vi frågar oss vilkabakomliggande faktorer kan påverka mängden av resultatmanipulation.

Syfte: Studiens syfte avser att förklara hur analytikers prognoser och andelen kvinnligastyrelseledamöter påverkar resultatmanipuleringen i svenska noterade bolag.

Metod: En tvärsnittsstudie med en deduktiv ansats genomförs där teorier testats viahypotesprövning. Teorierna Positiv redovisningsteori, Agentteori, Prospect theory och Critical Mass theory avser att behandla de incitament som ligger till grund förresultatmanipulering. Urvalet består av Stockholmsbörsens Large, Mid, Small Cap bolagunder åren 2012 till 2016.

Slutsatser: Resultatet påvisar att företag har en stark vilja nå analytikers prognoser samt atten hög andel kvinnliga styrelseledamöter har en negativ påverkan på företagets vilja atttillämpa resultatmanipulering. Vi kan i studien även visa en interaktionseffekt mellan de tvåfaktorerna.

Abstract [en]

Title: A Game of Nods and Winks - A study on underlying factors that affect the use of Earnings management in Swedish public companies

Background: Earnings management is a subject of discussion in Europe as well in the United States. Earnings management has been found to be frequently used in Swedish companies. We ask ourselves what the underlying factors are and how can they affect the amount of Earnings management.

Purpose: The main purpose of this study is to investigate how analysts’ forecasts and a high proportion of female board members affects how public Swedish companies manage their earnings through Earnings management.

Method: A quantitative cross-sectional study with a deductive approach are performed and theories constitutes the basis for our hypothesis. The theories; Positive accounting theory, Agency theory, Prospect theory and Critical Mass theory intends to deal with the incentives behind Earnings management. The observation period is 2012 to 2016 and consists of companies from the Stockholm stock exchange market.

Conclusions: The result concludes that companies have strong incentives to reach analysts’ forecasts and that a high percentage of female representation on the board have a negatively impact on company’s willingness to manage their earnings. In the study, we can also detect an interaction effect between the two variables.

Place, publisher, year, edition, pages
2017. , 110 p.
Keyword [en]
Earnings Management; Discreationary Accruals; Overproduction; Sales Manipulation; The modified Jones Model; Jones Model; Total accruals
Keyword [sv]
interaktionseffekt; Resultatmanipulering; kvinnliga styrelseledamöter; analytikers prognoser; moderator; interaktion; kassaflödespåverkande aktiviteter; Redovisningsrelaterad manipulation; Godtyckliga periodiseringar; Försäljningsmanipulation; Överproduction; The modified Jones Model; Jones Model; Styrelsesammansättning; Marknadens förväntningar;
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-64691OAI: oai:DiVA.org:lnu-64691DiVA: diva2:1104950
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Presentation
2017-05-30, Newton, Linneuniversitetet, 13:00 (Swedish)
Supervisors
Examiners
Available from: 2017-06-05 Created: 2017-06-02 Last updated: 2017-06-05Bibliographically approved

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