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Let's take a bath: En studie om VD-bytens påverkan på resultatmanipulering och Big Bath Accounting
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2018 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

BakgrundVD-yrket sägs ha blivit en allt mer utsatt position. I spåren av denna utveckling kan det te sig rimligt att nytillträdda VD:ar vill ge sig själva en god start på den aktuella tjänsten. Inom akademins värld anses en VD-förändring vara den situation där resultatmanipulering genom Big Bath är främst förekommande. Vi frågar oss dock om detta är en produkt av tidigare forskning selektionsmekanism och om Big Bath påverkas mer av andra faktorer.

SyfteStudiens syfte är att undersöka Big Bath från en bredare tidshorisont som inte isolerar enskilda händelser. På så sätt vi vill undersöka om VD-förändringar är den situation som starkast påverkar Big Bath.

MetodGenom användning av en longitudinell panelstudie med en deduktiv ansats har studien undersökt hur resultatmanipulering och Big Bath påverkas av olika faktorer däribland VD-byten. Urvalet består av bolag från NASDAQ OMX Stockholm Large Cap under åren 2006-2017.

SlutsatsResultatet visar att VD-byten inte har någon signifikant påverkan på varken resultatmanipulering eller Big Bath. I studien fann vi dock indikationer på att negativa resultat påverkar förekomsten av både resultatmanipulering och Big Bath.

Abstract [en]

BackgroundThe CEO-profession is said to be more precarious than ever before. Given this development one can assume that newly appointed CEO’s are interested in securing a good start at the beginning of their appointment. In the academic world a CEO turnover is considered to be the primary situation were earnings management in the form of Big Bath occurs. We ask ourselves if this is a product of previous selection bias and if Big Bath in true is affected by other factors.

PurposeThe purpose of this study is to examine Big Bath from a long-term perspective that does not isolate specific events. Through this approach we want to investigate whether CEO-turnovers is the main contributing factor behind Big Bath.

MethodBy using a longitudinal panel study with a deductive approach the study have investigated how earnings management and Big Bath are affected by different factors such as CEO-turnovers. The sample consists of companies from NASDAQ OMX Stockholm Large Cap in between the time period of 2006-2017.ConclusionThe result states that CEO-turnovers have no significant effect on either earnings management or Big Bath. However through the study we find indications that negative results affects both earnings management and Big Bath.

Place, publisher, year, edition, pages
2018. , p. 102
Keywords [en]
Big Bath Accounting, earnings management, CEO-turnover, forced CEOturnovers
Keywords [sv]
Big Bath Accounting, resultatmanipulering, VD-byte, oplanerade VD-byten
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-75013OAI: oai:DiVA.org:lnu-75013DiVA, id: diva2:1213451
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2018-06-05 Created: 2018-06-04 Last updated: 2018-06-05Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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More styles
Language
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  • en-US
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  • nn-NB
  • sv-SE
  • Other locale
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Output format
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