Browsing NHH Brage by Author "Hjeltnes, Ola K."
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The effect from accrual earnings management in private equity trade : a studie of the Norwegian private equity market’s investments and divestments
Hjeltnes, Ola K.; Sjøsaasen, Marius L. (Master thesis, 2019)Our paper looks at account manipulation in private companies purchased and sold by private equity funds. We use a proxy for discretionary accrual earnings management to measure the degree of manipulation in accounting data, ... -
The effect from accrual earnings management in private equity trade : a study of the Norwegian private equity market’s investments and divestments
Hjeltnes, Ola K.; Sjøsaasen, Marius L. (Master thesis, 2019)Our paper looks at account manipulation in private companies purchased and sold by private equity funds. We use a proxy for discretionary accrual earnings management to measure the degree of manipulation in accounting data, ...