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Big Bath-Accounting- Sötrre engångskostnader vid VD-byten?
Södertörn University College, School of Business Studies.
Södertörn University College, School of Business Studies.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.

Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time.

Place, publisher, year, edition, pages
2011. , p. 60
Keywords [sv]
VD-byte, engångskostnader
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-9535OAI: oai:DiVA.org:sh-9535DiVA, id: diva2:427346
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2011-06-28 Created: 2011-06-28 Last updated: 2011-06-28Bibliographically approved

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Big Bath Accounting(1521 kB)926 downloads
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File name FULLTEXT01.pdfFile size 1521 kBChecksum SHA-512
c8209b2ef2c2af3bf1500c5663bdcce349895f8b2af221e474c0688b219480c5813a9d7c71c3516f2f1b46c75d57a9062386e9183901200fb8e4962cadf098f4
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • sodertorns-hogskola-harvard.csl
  • sodertorns-hogskola-oxford.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf