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.contributor.department | University of Gothenburg/Graduate School | eng |
| dc.contributor.department | Göteborgs universitet/Graduate School | swe |
| dc.date.accessioned | 2019-08-09T08:49:26Z | |
| dc.date.available | 2019-08-09T08:49:26Z | |
| dc.date.issued | 2019-08-09 | |
| 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.identifier.uri | http://hdl.handle.net/2077/61424 | |
| dc.language.iso | eng | sv |
| dc.relation.ispartofseries | Master Degree Project | sv |
| dc.relation.ispartofseries | 2019:33 | sv |
| dc.setspec.uppsok | SocialBehaviourLaw | |
| 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.type.degree | Master 2-years | |
| dc.type.uppsok | H2 |