Evaluation of Accounting Transparency: Using financial statements
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
The previous researches on the detection of earnings management and the evaluation of accounting transparency are divided into two categories; qualitative analysis and quantitative analysis. Of quantitative analysis, I employ the detection model using financial statement variables by Beneish (1999) so as to evaluate the accounting transparency of the five biggest Swedish firms - ABB, Volvo, Skanska, Electrolux and Ericsson - according to the Fortunes list over the world 500 biggest firms in terms of sales.
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IdentifiersURN: urn:nbn:se:su:diva-5071OAI: oai:DiVA.org:su-5071DiVA: diva2:194797