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Tone Management and Earnings Management. A UK evidence of abnormal tone in CEO letters and abnormal accruals


Please use this identifier to cite or link to this item: http://hdl.handle.net/2077/39782

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Title: Tone Management and Earnings Management. A UK evidence of abnormal tone in CEO letters and abnormal accruals
Authors: Carlsson, Sara
Lamti, Rania
Issue Date: 6-Jul-2015
Degree: Master 2-years
Series/Report no.: Master Degree Project
2015-18
Keywords: Tone Management
Abnormal Tone
CEO letter
Earnings Management
Accruals
Abstract: Background and Problem Definition: The CEO letter is one significant narrative document through which senior management have opportunity to express beliefs and values to their shareholders. The CEO letter is unregulated in its nature and thereby subject to management opportunism through tone management. Tone management could further be used to manipulate the perception of the firm, which causes information asymmetry. Similar to the purpose of tone management, accruals could be opportunistically ... more
URI: http://hdl.handle.net/2077/39782
Appears in Collections:Master theses

 

 

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