Shee, Jia Min (2019) Managerial Overconfidence And Earnings Management In Switzerland. [Final Year Project Report] (Unpublished)
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Abstract
The purpose of this study is to investigate the relationship between managerial overconfidence and earnings management in Switzerland. The sample collected for this empirical study covered 8 years of data from 20 IO to 2017. The top 100 public listed companies in SIX Swiss Exchange is examined within the time period stated, with the total observation of 800. The empirical findings indicate that managerial overconfidence has no significant relationship with both the discretionary accruals and real earnings management. However, when the measurement of managerial overconfidence is applied with another proxy, it shows a negative significant 7 relationship with the discretionary accrual while has no significant association with real earnings management. Lastly, corporate governance has no significant relationship with the earnings management, both the discretionary accruals and real earnings management.
| Item Type: | Final Year Project Report |
|---|---|
| Additional Information: | Project report (B.Sc.) -- Universiti Malaysia Sarawak, 2019. |
| Uncontrolled Keywords: | relationship, managerial overconfidence, earnings management in Switzerland |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Academic Faculties, Institutes and Centres > Faculty of Economics and Business Faculties, Institutes, Centres > Faculty of Economics and Business |
| Depositing User: | Patrick |
| Date Deposited: | 10 Dec 2021 03:57 |
| Last Modified: | 12 Aug 2024 09:21 |
| URI: | http://ir.unimas.my/id/eprint/37091 |
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