Förslag till fortsatt forskning

I tidigare undersökningar har ett företags storlek identifierats som en potentiellt viktig variabel vid resultatmanipuleringsundersökningar eftersom större företag tenderar att ha en lägre andel godtyckliga periodiseringar p.g.a. lägre tillväxtförutsättningar. I denna undersökning har ingen hänsyn specifikt tagits till företagsstorleken eftersom denna medför att branschgrupperna skulle delats upp till att innehålla färre företag vilket i sin tur skulle kunna visa sig problematiskt i den fortsatta undersökningen. Ett förslag till fortsatt forskning är därför att, med hjälp av ett större urval, dela upp branschfördelningen efter företagsstorlek och därefter återupprepa samma undersökning, förslagsvis med ytterligare resultatmanipuleringsmodeller eller

39 ytterligare tester, exempelvis om intressenter tar hänsyn till resultatmanipuleringen vid investeringar. Tidigare forskning finner också stöd för att ett lands rättsliga- och institutionella miljö påverkar egenskaperna av rapporterade resultat varför en ytterligare indelning av företagen i sina respektive länder kan vara av intresse.

40

Källförteckning

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41 Dechow, P., Hutton, A., Kim, J. & Sloan, R., 2012, Detecting Earnings Management: A New Approach, Journal of Accounting Research, 50, ss. 275–334

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431-459

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Glaum, M., Lichtblau, K. & Lindemann, J., 2004, The Extent of Earnings Management in the U.S. and Germany, Journal of International Accounting Research, 3 (2), ss. 45-77 Graham, J.R., Harvey, C.R. & Rajgopal, S., 2005, The Economic Implications of Corporate Financial Reporting, Journal of Accounting and Economics, 40 (1–3), ss. 3-73

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42 McVay, S. E., 2006, Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items, The Accounting Review, 81 (3), ss. 501-531

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Elektroniska källor

Global Industry Classification Standard, 2013, hämtad 2013-12-09 från:

http://www.msci.com/resources/xls/GICS_map2010.xls IFRS, 2013, Jurisdiction profiles, hämtad 2013-11-12 från:

http://www.ifrs.org/Use-around-the-world/Pages/Jurisdiction-profiles.aspx Regnskapsstiftelsen, 2013, IFRS Norge, hämtad 2013-11-12 från:

http://www.regnskapsstiftelsen.no/a9084301/english Riksbanken, 2013, hämtad 2013-11-20 från:

www.riksbanken.se

43 Litteratur

Alexander, D., Britton, A. & Jorissen, A., 2011, International financial reporting and analysis, 5. ed., Andover: South-Western Cengage Learning

Beaver, W.H., 1998, Financial reporting: an accounting revolution, 3. ed., New Jersey:

Prentice Hall

Bryman, A. & Bell, E., 2005, Företagsekonomiska forskningsmetoder, 1. uppl., Malmö:

Liber ekonomi

Deegan, C., Unerman, J., 2006, Financial accounting theory, European ed., Maidenhead:

McGraw-Hill Education

Riahi-Belkaoui, A., 2004, Accounting theory, 5. [rev. and updated] ed., London: Thomson

Standarder

IFRS, IAS 34 Delårsrapportering

44

Appendix

Appendix 1: Växelkurser för redovisningsvalutor i urvalet

Valuta 1 DKK 1,219197 1,236185 1,256 1,270617 1,253547 1,247136 1,237185 1,225556 1 EUR 9,0747 9,205 9,3679 9,477 9,3539 9,3008 9,23 9,137 1 GBP 13,0831 13,5626 13,7046 13,9348 13,6272 13,5219 13,5747 13,5727 1 ISK 0,112516 0,114052 0,120579 0,128397 0,119606 0,100544 0,101169 0,102814 1 NOK 1,101508 1,143008 1,188576 1,203094 1,165711 1,188085 1,145454 1,104722 1 PLN 2,2552 2,2285 2,3308 2,4206 2,4405 2,3608 2,3342 2,3746 1 RUB 0,24839 0,260127 0,269298 0,27753 0,276555 0,272085 0,270129 0,266624 1 USD 6,9169 7,3071 7,6798 7,968 7,7778 7,3958 7,2396 7,0926 1 ISK 0,102828 0,107897 0,107011 0,104958 0,094013 0,078724 0,075748 0,063255 1 NOK 1,125445 1,142203 1,170246 1,180097 1,181597 1,178113 1,175727 1,146379 1 PLN 2,3638 2,4366 2,4457 2,5374 2,629 2,744 2,8664 2,7247 1 RUB 0,266469 0,265653 0,264575 0,260134 0,259042 0,253385 0,259691 0,285074 1 USD 7,0088 6,8699 6,7485 6,4135 6,2869 5,9857 6,3027 7,766 1 DKK 1,468774 1,448192 1,400712 1,39096 1,336169 1,295164 1,259712 1,237086 1 EUR 10,9443 10,7849 10,4267 10,3515 9,944 9,6373 9,3839 9,2219 1 GBP 12,0446 12,2676 11,9698 11,438 11,2133 11,2973 11,2723 10,7257 1 ISK 0,069806 0,06092 0,057576 0,055994 0,053798 0,053405 0,055786 0,056056 1 NOK 1,223597 1,218625 1,191674 1,232405 1,227145 1,217697 1,179439 1,144742 1 PLN 2,4366 2,4237 2,4823 2,4803 2,4965 2,4049 2,3435 2,3263 1 RUB 0,246473 0,24625 0,232994 0,237535 0,241103 0,25022 0,237665 0,22078 1 USD 8,4041 7,9224 7,2994 6,9988 7,1918 7,5849 7,2745 6,7838 1 DKK 1,189675 1,208842 1,228176 1,222431 1,190873 1,199115 1,1343 1,156643 1 EUR 8,8685 9,0141 9,1502 9,0939 8,8532 8,9147 8,4447 8,6264 1 GBP 10,3899 10,2142 10,4236 10,6054 10,6057 10,9961 10,6637 10,6906 1 ISK 0,055381 0,053727 0,05001 0,051864 0,049859 0,049877 0,049679 0,048203 1 NOK 1,132563 1,151146 1,177651 1,171797 1,166811 1,178789 1,142131 1,170221 1 PLN 2,2487 2,278 2,2085 2,0578 2,0956 2,0955 2,0419 2,0974 1 RUB 0,221773 0,223837 0,222515 0,21619 0,224043 0,223939 0,211068 0,213996 1 USD 6,483 6,2631 6,4785 6,7489 6,7495 6,9481 6,7551 6,6592

45 NP random 500 0,120484 0,004167 0,000186 (0,120002; 0,120965) -121,40 Variable P

NP random 0,000

One-Sample T: PN random

Test of mu = 0,157941 vs not = 0,157941

Variable N Mean StDev SE Mean 99% CI T PN random 500 0,128098 0,004341 0,000194 (0,127596; 0,128600) -153,72 Variable P

PN random 0,000

Test av alternativ ordning på kvartalen

One-Sample T: Q1NP

46 One-Sample T: Q2PN

Test of mu = 0,157941 vs not = 0,157941

Variable N Mean StDev SE Mean 99% CI T P Q2PN 6 0,09802 0,02206 0,00901 (0,06171; 0,13433) -6,65 0,001

One-Sample T: Q3PN

Test of mu = 0,157941 vs not = 0,157941

Variable N Mean StDev SE Mean 99% CI T P Q3PN 6 0,0852 0,0250 0,0102 (0,0441; 0,1264) -7,12 0,001

Godtyckliga periodiseringar Q4

One-Sample T: NP control DA

Test of mu = 0,002619 vs not = 0,002619

Variable N Mean StDev SE Mean 95% CI T P NP control DA 388 -0,01006 0,16643 0,00845 (-0,02667; 0,00655) -1,50 0,134

One-Sample T: PN control DA

Test of mu = -0,0019425 vs not = -0,0019425

Variable N Mean StDev SE Mean 95% CI T P PN control DA 440 0,0137 0,2328 0,0111 (-0,0081; 0,0355) 1,41 0,159

Godtyckliga utgifter Q1-Q3

One-Sample T: NP control DE

Test of mu = 0,0093626 vs not = 0,0093626

Variable N Mean StDev SE Mean 95% CI T P NP control DE 122 0,0119 0,1267 0,0115 (-0,0108; 0,0346) 0,22 0,825

One-Sample T: PN control DE

Test of mu = 0,0169916 vs not = 0,0169916

Variable N Mean StDev SE Mean 95% CI T P PN control DE 149 0,02118 0,06486 0,00531 (0,01068; 0,03168) 0,79 0,432

47

Godtyckliga utgifter Q4

One-Sample T: NP control DE

Test of mu = -0,032263 vs not = -0,032263

Variable N Mean StDev SE Mean 95% CI T P NP control DE 132 0,0625 0,4198 0,0365 (-0,0097; 0,1348) 2,59 0,011

One-Sample T: PN control DE

Test of mu = 0,027064 vs not = 0,027064

Variable N Mean StDev SE Mean 95% CI T P PN control DE 160 0,0245 0,1709 0,0135 (-0,0022; 0,0512) -0,19 0,848

Effektiv skattesats

One-Sample T: NP control ETR

Test of mu = -0,0773674 vs not = -0,0773674

Variable N Mean StDev SE Mean 95% CI T P NP control ETR 441 0,0204 0,2423 0,0115 (-0,0023; 0,0430) 8,47 0,000

One-Sample T: PN control ETR

Test of mu = 0,074778 vs not = 0,074778

Variable N Mean StDev SE Mean 95% CI T PN control ETR 508 -0,0705 0,3663 0,0163 (-0,1025; -0,0386) -8,94 Variable P

PN control ETR 0,000

Produktionskostnader Q1-Q3

One-Sample T: Control NP

Test of mu = -0,0079981 vs not = -0,0079981

Variable N Mean StDev SE Mean 95% CI T P Control NP 206 0,00524 0,04941 0,00344 (-0,00155; 0,01203) 3,85 0,000

One-Sample T: Control PN

Test of mu = 0,020372 vs not = 0,020372

Variable N Mean StDev SE Mean 95% CI T P Control PN 240 0,01007 0,03508 0,00226 (0,00561; 0,01453) -4,55 0,000

48

Produktionskostnader Q4

One-Sample T: NP Sample

Test of mu = -0,0059688 vs not = -0,0059688

Variable N Mean StDev SE Mean 95% CI T P NP Sample 254 0,01770 0,08583 0,00539 (0,00709; 0,02830) 4,39 0,000

One-Sample T: PN sample

Test of mu = 0,0029846 vs not = 0,0029846

Variable N Mean StDev SE Mean 95% CI T P PN sample 302 -0,00243 0,10558 0,00608 (-0,01439; 0,00952) -0,89 0,373