Earnings quality in public and private firms / corporate groups

  • Sundgren, Stefan (Project manager, academic)

Project: Externally funded project

Project Details


Some prior studies suggest that the quality of earnings differ between public firms and private firms. Using a sample with about 200 Finnish firms, preliminary results show that there are no significant differences in the accounting policies between the public firms and private firms. It is also studied whether earnings management depend on the size and structure of the corporate group.
Effective start/end date01.01.200401.12.2004