9 uppsatser
… accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995). Firms are divided into two groups, depending on the accounting quality obtained from cross-sectional OLS regressions. The relationship between …
… in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes …
… subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between …
En studie om earnings management förekommer vid stock-for-stock-förvärv
… studera om det sker en ökning av diskretionära periodiseringar, som mäts genom Modified Jones Model, åren innan förvärvet till skillnad från tidigare år. Studien undersöker även om målföretagets relativa storlek har en påverkan på EM. Undersökningens resultat från första …
… thus higher earnings quality. Discretionary accruals are measured by the Modified Jones Model and used as an indicator for the level of Earnings Management in a firm. Results are generated from cross-panel regressions of discretionary accruals and a number of control variables …
… performance are severe. The thesis examines accrual based EM using the modified Jones model. Specifically, discretionary accruals are estimated as a measure of EM. Tests are performed to examine whether discretionary accruals around the timing of the SEO are significantly …
Finns det något samband?
… accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm …
… during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period. The findings of the study are that EM is higher for firms which provide forecasts …
En studie om resultatmanipulerings påverkan på hållbarhets- redovisningen bland bolag på NASDAQ OMX Stockholm.
… För att skatta resultatmanipulering studeras diskreta periodiseringar via Modified Jones Model. Hållbarhetsredovisningen behandlas via de kvantitativa skalorna mängden ord samt mängden sidor. De kvalitativa aspekterna studeras via ett kvalitetsindex. Flertalet linjära …
