Earnings management as a scope of art - Empirical analysis of accrual-based and real earnings management in Finnish listed companies during 2001-2010

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dc.contributor Aalto-yliopisto fi
dc.contributor Aalto University en
dc.contributor.author Tirkkonen, Miia
dc.date.accessioned 2014-01-24T09:23:51Z
dc.date.available 2014-01-24T09:23:51Z
dc.date.issued 2013
dc.identifier.uri https://aaltodoc.aalto.fi/handle/123456789/12179
dc.description.abstract This study examines whether mandatory IFRS adoption in 2005 has affected earnings management practices in Finnish publicly quoted companies. Earnings management is analyzed by covering both accrual-based and real earnings management. The study also explores whether there are annual changes in the level of earnings management which do not relate to IFRS adoption. The study is quantitative in nature and applies OLS regression to explore changes in the level of earnings management. Real earnings management is studied by examining sales manipulation and overproduction. The sample consists of companies publicly quoted in Helsinki Stock Exchange in 2001-2010. The results suggest that accrual-based earnings management and overproduction have increased after IFRS adoption. Additionally, study results offer some support for increased level of sales manipulation after IFRS. In relation to the yearly analysis, the results indicate that there are annual changes in the levels of all three earnings management types during the sample period which are not explained by IFRS adoption. en
dc.format.extent 68
dc.format.mimetype application/pdf en
dc.language.iso en en
dc.title Earnings management as a scope of art - Empirical analysis of accrual-based and real earnings management in Finnish listed companies during 2001-2010 en
dc.type G2 Pro gradu, diplomityö fi
dc.contributor.school Kauppakorkeakoulu fi
dc.contributor.school School of Business en
dc.contributor.department Laskentatoimen laitos fi
dc.contributor.department Department of Accounting en
dc.subject.keyword earnings management
dc.subject.keyword real earnings management
dc.subject.keyword sales manipulation
dc.subject.keyword overproduction
dc.subject.keyword accruals
dc.subject.keyword the Jones model
dc.subject.keyword International Financial Reporting Standards (IFRSs)
dc.identifier.urn URN:NBN:fi:aalto-201401281228
dc.type.dcmitype text en
dc.programme.major Accounting en
dc.programme.major Laskentatoimi fi
dc.type.ontasot Master's thesis en
dc.type.ontasot Pro gradu tutkielma fi
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon ohjausjärjestelmät
dc.subject.helecon control systems
dc.subject.helecon tulos
dc.subject.helecon return
dc.subject.helecon suunnittelu
dc.subject.helecon planning
dc.subject.helecon tilinpäätös
dc.subject.helecon balances of books
dc.subject.helecon standardit
dc.subject.helecon standards
dc.ethesisid 13452
dc.date.dateaccepted 2013-11-07
dc.location P1 I fi

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