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Kvartalsvisa resultatmönster: En studie av svenska börsnoterade bolags tendenser till resultatmanipulering
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.
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

I denna uppsats studeras svenska börsnoterade bolags tendenser till resultatmanipulering. I

uppsatsen undersöks huruvida kvartalsvisa resultatmönster kan indikera förekomsten av

resultatmanipulering. Uppsatsen undersöker även om bolagsstorlek, baserat på totala tillgångar,

är en parameter som bidrar till ökad användning av resultatmanipulering. Via den modifierade

Jonesmodellen görs beräkningar för att besvara studiens syfte. Resultat av studien visar att

graden av icke godtyckliga periodiseringar inte skiljer sig åt mellan räkenskapsårets kvartal.

Vad gäller bolagsstorlek presenteras indikationer på att stora bolag tycks manipulera

periodiseringar i större utsträckning än små bolag.

Place, publisher, year, edition, pages
2015. , 33 p.
Keyword [sv]
Earnings management, resultatmanipulering, Jonesmodellen, kvartalsvisa
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-246447OAI: oai:DiVA.org:uu-246447DiVA: diva2:793533
Subject / course
Business Studies
Educational program
Freestanding course
Supervisors
Available from: 2015-03-09 Created: 2015-03-07 Last updated: 2015-03-09Bibliographically approved

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CiteExportLink to record
Permanent link

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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
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  • asciidoc
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