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dc.contributor.authorStenberg, Eirik Kalkvik
dc.contributor.authorKlavenes, Pål
dc.date.accessioned2017-05-30T10:47:11Z
dc.date.available2017-05-30T10:47:11Z
dc.date.issued2016
dc.identifier.urihttp://hdl.handle.net/11250/2443820
dc.descriptionMasteroppgave(MSc) in Master of Science in Business, Business law, tax and accounting - Handelshøyskolen BI, 2016nb_NO
dc.description.abstractThis 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.nb_NO
dc.language.isoengnb_NO
dc.publisherBI Norwegian Business Schoolnb_NO
dc.subjectforretningsjusnb_NO
dc.subjectskattnb_NO
dc.subjectregnskapnb_NO
dc.subjectbusinessnb_NO
dc.subjectlawnb_NO
dc.subjecttaxnb_NO
dc.subjectaccountingnb_NO
dc.titleEarnings management during CEO turnoversnb_NO
dc.typeMaster thesisnb_NO


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