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Earnings management ur ett genusperspektiv: En studie om sambandet mellan kvinnor i ledande positioner och resultatmanipulering
University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Earnings management from a gender perspective : A study on the relationship between women in leading positions and earnings management (English)
Abstract [sv]

Resultatmanipulering, även kallad earnings management, uppstår när ledningen eller chefen vill redovisa ett så tillfredsställande resultat som möjligt. Genom earnings management vilseleds aktieägare och andra intressenter gällande företagets ekonomiska ställning. Earnings management är ett vanligt förekommande fenomen runt om i världen och tidigare forskning har syftat till att studera det i bland annat bransch, styrelsesammansättning och juridiska kryphål som underlättar för utövandet av earnings management. Ett annat samband som har undersökts i vår studie är skillnaden i genus när det kommer till earnings management. Flera forskare har granskat om det finns något samband mellan earnings management och genus då det finns studier som visar att kvinnor generellt är mindre riskbenägna än män och ofta väljer mer konservativa ledningsstrategier jämfört med män. Resultatet har dock varierat och någon gemensam slutsats har inte kunnat dras. Utifrån tidigare forskning samt en ny bestämmelse som trädde i kraft år 2017 gällande jämställdhet i styrelsen i svenska aktiemarknadsbolag valde vi att undersöka om det finns ett samband mellan earnings management och genus i de olika ledande positionerna styrelseledamot, vd och CFO. För att kunna se om det fanns ett statistiskt samband mellan earnings management och genus formulerade vi tre forskningsfrågor som sedan låg till grund för de analyser vi genomförde i programmet IBM SPSS. Vårt urval bestod av 97 företag på den svenska OMX Stockholmsbörsen Mid-Cap under 2012–2017. Detta urval motsvarar 463 observationer. Genom en korrelationsanalys och en multipel regressionsanalys fann vi inte något statistiskt samband mellan earnings management och variabeln vd och CFO, däremot fann vi ett statistiskt samband mellan earnings management i absoluta värden och andelen kvinnliga styrelseledamöter. Vårt resultat visade att vid ökning av kvinnliga styrelseledamöter minskade användandet av earnings management. 

Abstract [en]

Earnings management occurs when the management or an executive wants to report as satisfactory results as possible. These results do not always reflect the company’s real result and shareholders and other stakeholders are then misled about the company’s financial position. Earnings management is an occurring phenomenon around the world and previous research has studied the phenomenon in different industries, board composition and legal loopholes that facilitate the exercise of earnings management. Another relationship that has been studied is the difference in gender when it comes to earning management. Several researchers have investigated whether there is any connection between earnings management and gender as there are studies showing that women generally are more risk averse than men and that they often choose more conservative strategies for leadership than men. However, the result has varied, and no mutual conclusion has been found. Based on previous research and a new regulation that came into force in 2017 regarding gender equality in the board of Swedish stock market companies, we chose to investigate whether there is a connection between earnings management and gender in the various lead positions board members, CEO and CFO. In order to see if there was a statistical correlation between earnings management and gender, we formulated three research questions that then was the basis of the analyses we conducted in the IBM SPSS-program. Our sample consisted of 97 companies on the Swedish OMX Stockholm Exchange MidCap in 2012-2017. This sample equals to 463 observations. Through a correlation analysis and a multiple regression analysis, we found no statistical correlation between earnings management and the variables CEO and CFO, however we found a statistical correlation between earnings management in absolute values and the proportion of female board members. We found that an increase in women on the board led to lowered use of earnings management. 

Place, publisher, year, edition, pages
2018. , p. 31
Keywords [en]
Earnings management, gender, homosociality, CFO, CEO, board members, board, The Modified Jones Model.
Keywords [sv]
Earnings management, resultatmanipulering, genus, homosocialitet, ekonomichef, vd, styrelseledamot, styrelse, The Modified Jones Model.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hv:diva-12631Local ID: EXC504OAI: oai:DiVA.org:hv-12631DiVA, id: diva2:1230482
Subject / course
Business administration
Educational program
Ekonomprogrammet
Supervisors
Examiners
Available from: 2018-07-05 Created: 2018-07-03 Last updated: 2018-07-05Bibliographically approved

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