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Earnings Management in times of CEO turnover: A quantitative study with the attributes – Industry, Company Size, CEO Origin, and CEO Age on the Swedish market
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2013 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

This thesis researches to which extent companies use earnings management in times of CEO turnover, which is a continuing, complex and rather complicated issue. Earnings management was tested on different attribute such as: firm industry, firm size, CEO’s age, and the CEO’s origin (internal or external). The data was gathered through a quantitative study based on public companies’ financial reports. The sample includes 252 firms listed on Nasdaq OMX Stockholm and have been subject of a CEO change at some occasion during 2005-2011. The statistical result from the mixed-model ANOVA tests showed in general significant result of upward earnings management the year of CEO change, but not the following year. While there are many explanations to the findings of how earnings management is used on the Swedish market, the analysis and conclusion elaborate the reason that ought to be the blueprint of reality. 

Place, publisher, year, edition, pages
2013. , 61 p.
Keyword [en]
CEO turnover; Earnings management; Discretionary accruals; The modified Jones model
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-202617OAI: oai:DiVA.org:uu-202617DiVA: diva2:632400
Subject / course
Business Studies
Educational program
Master Programme in Social Sciences
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2013-06-25 Created: 2013-06-24 Last updated: 2013-06-25Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
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