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EARNINGS MANAGEMENT: Förekomsten i Svenska börsnoterade företagvid tiden av en nyemission
University of Skövde, School of Technology and Society.
University of Skövde, School of Technology and Society.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
EARNINGS MANAGEMENT : The incidence in Swedish listed companies atthe time of a equity offering (English)
Abstract [sv]

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer.

Abstract [en]

In this study, we examine whether there occurs earnings management in order to increase earnings in Swedish listed companies at the time of an equity offering. Studies on earnings management at the time of an equity offering has been done before, for example by (Shivakumar, 2000). He concludes that earnings management occurs the time just before an equity offering. We find, however, no study conducted in Swedish companies, which we want to investigate further. The purpose of the outcome of the study is to show stakeholders to the companies that they can be misled when to invest their capital when earnings management occurs.

Place, publisher, year, edition, pages
2013. , 49 p.
Keyword [en]
Earnings management; equity offerings; accruals, principal agency theory.
Keyword [sv]
Earnings management; nyemissioner; periodiseringar, resultatmanipulation, Agentteorin
National Category
Business Administration
URN: urn:nbn:se:his:diva-8512OAI: diva2:649914
Subject / course
Business Administration
Educational program
Business Administration and Economics - Study Programme
Social and Behavioural Science, Law
Available from: 2013-09-20 Created: 2013-09-19 Last updated: 2013-09-20Bibliographically approved

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