Redovisningsval under kristider : En studie om möjliga indikationer på resultatmanipulation i svenska K3-företag under coronapandemin

Sammanfattning

The purpose of this study is to examine how companies’ accruals and cashflows have evolved before, during and after the pandemic over the period 2019-2024. Furthermore, the study analyzes whether changes in accruals and cashflows may indicate earnings management within Swedish K3 companies by comparing the hotel and restaurant industry, the e-commerce industry, and the construction industry. The study employs quantitative research methods and takes a deductive approach. A sample of companies’ annual reports is obtained from Retriever Business, and the data is analyzed using multiple linear regression to investigate any correlations between accounting choices and the pandemic within specific industries. The findings do not indicate any statistically significant correlation between accounting choices and the pandemic; however, there are indications that some of the companies in the sample based their choices on the prevailing economic situation.