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Förekomsten av resultatmanipulering i nordiska börsbolag: En studie av kulturens inverkan på redovisningsvalet
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
The existence of Earnings management in Nordic listed companies : A study of cultural impact on the accounting choice (English)
Abstract [sv]

Forskningsproblem

Earnings management, i studien uttryckt som resultatmanipulering, handlar om redovisningsval där företagsledningen vilseleder företagets intressenter om dess verkliga ekonomiska prestation. Behov finns att förklara skillnader i användandet av resultatmanipulering mellan länder.

Syfte

Syftet med denna studie är att förklara resultatmanipulering i nordiska börsbolag utifrån kulturens inverkan på redovisningsvalet.

Metod

Utifrån en deduktiv ansats härleds en hypotes som sedan prövas genom våra empiriska observationer. Observationerna samlas in genom en dokumentstudie av nordiska börsbolags årsredovisningar.

Resultat

Studiens resultat visar att resultatmanipulering är mer förekommande i norska än svenska bolag. Vidare visar resultatet att osäkerhetsundvikande kan förklara en del av användandet av resultatmanipulering, men att övriga kulturella dimensioner inte kan göra det.

Kunskapsbidrag

Studien bidrar till en ökad förståelse av redovisningsval i nordiska börsbolag.

Abstract [en]

Problem

Earnings management is the common expression to explain the management’s use of accounting choices that mislead its stakeholders about the business performance. There are needs to explain differences in the use of Earnings management between different countries.

Purpose

The aim of this study is to explain the cultural factors impact on the use of Earnings management within Nordic stock exchange companies.

Method

Based on a deductive approach we have derived one hypothesis that is tested by our empirical observations. The observations are gathered through a document study of Nordic listed companies’ annual reports.

Results

The results indicate that Earnings management is more frequently used in Norwegian companies compared to Swedish. Uncertainty avoidance seems to explain some of the variation in Earnings management. However the remaining cultural dimensions fail to explain the variation between the Nordic countries.

Contribution

The contribution of the study is an increased understanding of accounting choices in Nordic listed companies.

Place, publisher, year, edition, pages
2016. , 51 p.
Keyword [en]
earnings management, cultural dimensions, accounting values, positive accounting theory
Keyword [sv]
resultatmanipulering, kulturella dimensioner, redovisningsvärden, positiv redovisningsteori, institutionell teori
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-130910ISRN: LIU‐IEI‐FIL‐A‐‐16/02195‐‐SEOAI: oai:DiVA.org:liu-130910DiVA: diva2:956631
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2016-08-31 Created: 2016-08-30 Last updated: 2016-08-31Bibliographically approved

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Wittström, JohanLindelöf, Oskar
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