Essays on Earnings Management (summary section only)

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dc.contributor Svenska handelshögskolan, institutionen för redovisning och handelsrätt, redovisning sv
dc.contributor Hanken School of Economics, Department of Accounting and Commercial Law, Accounting en
dc.contributor.author Spohr, Jonas
dc.date.accessioned 2011-03-02T13:19:02Z
dc.date.available 2011-03-02T13:19:02Z
dc.date.issued 2005-12-07
dc.identifier.isbn 951-555-898-0
dc.identifier.uri http://hdl.handle.net/10227/125
dc.identifier.uri URN:ISBN:951-555-898-0
dc.description.abstract There is much literature developing theories when and where earnings management occurs. Among the several possible motives driving earnings management behaviour in firms, this thesis focuses on motives that aim to influence the valuation of the firm. Earnings management that makes the firm look better than it really is may result in disappointment for the single investor and potentially leads to a welfare loss in society when the resource allocation is distorted. A more specific knowledge of the occurrence of earnings management supposedly increases the awareness of the investor and thus leads to better investments and increased welfare. This thesis contributes to the literature by increasing the knowledge as to where and when earnings management is likely to occur. More specifically, essay 1 adds to existing research connecting earnings management to IPOs and increases the knowledge in arguing that the tendency to manage earnings differs between the IPOs. Evidence is found that entrepreneur owned IPOs are more likely to be earnings managers than the institutionally owned ones. Essay 2 considers the reliability of quarterly earnings reports that precedes insider selling binges. The essay contributes by suggesting that earnings management is likely to occur before high insider selling. Essay 3 examines the widely studied phenomenon of income smoothing and investigates if income smoothing can be explained with proxies for information asymmetry. The essay argues that smoothing is more pervasive in private and smaller firms. fi
dc.format.extent 1837 bytes
dc.format.extent 379909 bytes
dc.format.mimetype application/pdf
dc.format.mimetype text/plain
dc.format.mimetype application/pdf
dc.language.iso en
dc.publisher Svenska handelshögskolan sv
dc.publisher Swedish School of Economics and Business Administration en
dc.relation.ispartofseries Economics and Society
dc.relation.ispartofseries 153
dc.rights Publikationen är skyddad av upphovsrätten. Den får läsas och skrivas ut för personligt bruk. Användning i kommersiellt syfte är förbjuden. sv
dc.rights This publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited. en
dc.rights Julkaisu on tekijänoikeussäännösten alainen. Teosta voi lukea ja tulostaa henkilökohtaista käyttöä varten. Käyttö kaupallisiin tarkoituksiin on kielletty. fi
dc.subject earnings management fi
dc.subject initial public offerings fi
dc.subject insider trading fi
dc.subject income smoothing fi
dc.subject information asymmetry fi
dc.subject discretionary accruals fi
dc.subject.other Accounting fi
dc.title Essays on Earnings Management (summary section only) fi
dc.type.ontasot Doctoral thesis en
dc.type.ontasot Väitöskirja fi
dc.type.ontasot Doktorsavhandling sv
dc.type.dcmitype Text
dc.date.accepted 2005-12-17

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