skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

info:eu-repo/semantics/openAccess

Digital Resources/Online E-Resources

Citations Cited by
  • Title:
    Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic
  • Author: Mörch, Henric ; Hällgren, Hampus
  • Subjects: accounting manipulation ; Benford’s Law ; Business Administration ; earnings management ; fraud ; Företagsekonomi ; the Jones Model
  • Description: In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. We obtained a unique set of unpublished data from the Swedish Tax Agency. Two common models for detecting accounting manipulation were then applied to a large sample of Swedish companies. We used a version of the Jones Model to detect potential earnings management and Benford’s Law to detect fraudulent manipulation of the firms’ reported loss of revenue. Our results indicate earnings management and fraudulent reporting for some industries but no broad indication of systematic accounting manipulation across all industries. However, we suggest future research on this topic to further understand how accounting manipulation occurs in distressed industries.
  • Publisher: Uppsala universitet, Företagsekonomiska institutionen
  • Creation Date: 2022
  • Language: English
  • Source: Uppsala University DiVA
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait