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Earnings Management & Market Cap Borders: Indications of Opportunistic Management Behavior Motivated by Market Structure
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2011 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

We investigate if firms close to entering, or exiting, a market capitalization list is more prone to manage their earnings upwards than other firms, due to the benefits of the extra liquidity and media coverage gained from being listed on a ‘larger’ list. In order to measure the level of earnings management in our focal firms we use the discretionary accruals as proxy with the Jones Model (1991) as base. Overall, the focal firms had higher discretionary accrual values. When correcting for size- and performance effect, we obtained significant results at a 10 % level that our focal firms manage their earnings in a wider extent. Also, firms close to the Small/Midcap border manage their earnings in a wider extent than the other firms listed on the Stockholm Stock Exchange.

Place, publisher, year, edition, pages
2011. , 40 p.
Series
Other
Keyword [en]
Earnings Management
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-155557OAI: oai:DiVA.org:uu-155557DiVA: diva2:426750
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2011-06-26 Created: 2011-06-26 Last updated: 2011-06-26Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
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