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Earnings management och ekonomiska kriser: En jämförande studie mellan olika marknadsekonomier
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
2023 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Earnings management and economic crisis : A comparative study between different market economies (English)
Abstract [sv]

Ekonomiska kriser är incitament till ökad användning av earnings management på grund av företagens osäkra omvärld. Sambandet mellan earnings management och ekonomiska kriser varierar mellan att vara positivt eller negativt utan slutsatser om vad tidigare motstridiga resultat egentligen beror på. Institutionella och miljömässiga faktorer har visat sig spela roll i företagens tillämpning av earnings management. Syftet med studien är därför att undersöka om användningen av earnings management i olika marknadsekonomier påverkas under en kris. Studien finner inga samband mellan earnings management, ekonomisk kris och marknadsekonomier. Däremot visar studien ett signifikant samband mellan earnings management och marknadsekonomier. LME-länder uppvisar högre nivåer av earnings management än CME-länder. Studiens slutsats är därför att landspecifika egenskaper påverkar användningen av earnings management och förklaras av institutionell agentteori. Studien finner ett signifikant positivt samband mellan earnings management och företagsstorlek. Studien bidrar till forskningen genom att visa ett icke-existerande samband mellan earnings management och ekonomiska kriser. Studien kommer med en möjlig förklaring till tidigare motstridig forskning på området genom att visa på ett samband mellan marknadsekonomier och earnings management.

Abstract [en]

Economic crises are incentives for increased use of earnings management, due to companies’ uncertain environment. The relation between earnings management and economic crises varies between being positive and negative, without conclusions about what previous inconsistent results are actually due to. Institutional and environmental factors have shown to play a role in companies’ application of earnings management. The purpose of this study is therefore to examine if the use of earnings management in different market economies is affected during a crisis. This study does not show a relationship between earnings management, economic crisis, and market economies. However, this study shows a significant relationship between earnings management and market economies. LME countries show higher levels of earnings management than CME countries. The conclusion of the study is therefore that country-specific characteristics affect the usage of earnings management and is explained by the institutionalized agency theory. This study finds a significant positive relationship between earnings management and company size. This study contributes to existing literature by showing a non-existent relationship between earnings management and economic crisis. This study provides a possible explanation of previous contradictory research on this field by showing a relationship between market economies and earnings management.

Place, publisher, year, edition, pages
2023. , p. 52
Keywords [en]
accounting, financial reporting, earnings manipulation, earnings management
Keywords [sv]
redovisning, finansiell rapportering, redovisningsmanipulering, earnings management
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-40895OAI: oai:DiVA.org:hig-40895DiVA, id: diva2:1730558
Subject / course
Business administration
Educational program
Business administration
Supervisors
Examiners
Available from: 2023-02-06 Created: 2023-01-24 Last updated: 2023-02-06Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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  • ieee
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  • sv-SE
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