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Earnings management during CEO turnovers

Stenberg, Eirik Kalkvik; Klavenes, Pål
Master thesis
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URI
http://hdl.handle.net/11250/2443820
Date
2016
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  • Master of Science [1116]
Abstract
This thesis addresses the question of whether CEO changes in Norwegian publicly

listed firms leads to earnings management efforts by accruals. We further explore

the characteristics around the CEO change and specifics regarding the firm. The

empirical findings suggest that newly appointed CEOs in publicly listed

Norwegian firms manage earnings downwards in their first year in office by

adjusting discretionary accruals. We do not find sufficient evidence of reversals of

these accruals the following year. We attribute the last finding to the fact that

managers may save these reversals to later periods, e.g. to periods where earnings

are low, which may occur several years later.
Description
Masteroppgave(MSc) in Master of Science in Business, Business law, tax and accounting - Handelshøyskolen BI, 2016
Publisher
BI Norwegian Business School

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