Is CFO’s equity compensation associated with the degree of accruals-based earnings management?

dc.contributor.author	Idehed, Sebastian
dc.contributor.author	Johansson, Fredrik
dc.date.accessioned	2019-08-09T08:49:26Z
dc.date.available	2019-08-09T08:49:26Z
dc.date.issued	2019-08-09
dc.identifier.uri	http://hdl.handle.net/2077/61424
dc.description	MSc in Accounting and Financial Management	sv
dc.description.abstract	This study investigates the association between CFO’s equity compensation and earnings management using absolute discretionary accruals. Collected data is based on European firms that apply IFRS as their main accounting standard between the years of 2009 to 2018, and our final sample consists of 612 firm year observations. The equity compensation is measured using both equity- and options holdings in relation to total compensation of the CFO. Neither our results, or sensitivity analysis, provide any support to our hypothesis that equity compensation is positively associated with the degree of earnings management.	sv
dc.language.iso	eng	sv
dc.relation.ispartofseries	Master Degree Project	sv
dc.relation.ispartofseries	2019:33	sv
dc.subject	Earnings management	sv
dc.subject	CFO	sv
dc.subject	discretionary accruals	sv
dc.subject	equity compensation	sv
dc.title	Is CFO’s equity compensation associated with the degree of accruals-based earnings management?	sv
dc.type	Text
dc.setspec.uppsok	SocialBehaviourLaw
dc.type.uppsok	H2
dc.contributor.department	University of Gothenburg/Graduate School	eng
dc.contributor.department	Göteborgs universitet/Graduate School	swe
dc.type.degree	Master 2-years