Blar i Fakultet for samfunnsvitenskap (SAM) på emneord "Accounting"
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Dishonest strategies when issuing debt - A risk-shifting and earnings-management analysis
(Master thesis, 2020)In this thesis we have investigated if firms engage in earnings management prior to issue of debt, and if asset volatility increases after. We used three models to look for earnings management, a cross-sectional model, a ...