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Redovisningskvalitet & omställningsstöd - En studie om de statliga bidragens effekt på redovisningskvalitet under coronapandemin

Authors: Losman, Göran; Lundquist, Anna;

Redovisningskvalitet & omställningsstöd - En studie om de statliga bidragens effekt på redovisningskvalitet under coronapandemin

Abstract

Bakgrund och problemdiskussion: Kvaliteten på finansiell redovisning är avgörande för dess användbarhet. Det är därför av stor vikt att redovisningen på ett korrekt sätt återspeglar de underliggande transaktioner som utgör dess grund. Resultatmanipulering kan uppstå i olika sammanhang och anses leda till försämrad redovisningskvalitet. Tidigare studier indikerar att det finns samband mellan statliga interventioner och ökad resultatmanipulering. Under den pågående coronaviruspandemin har flera statliga interventioner genomförts i syfte att motverka den kraftiga nedgång i intäkter som många svenska företag har drabbats av. Bland annat har regeringen utfärdat ekonomiska stöd till de företag som påverkats negativt av pandemin. Ett av dessa ekonomiska stöd är omställningsstödet som utbetalas till företag som har drabbats av stora förluster i omsättning. Sedan införandet av de ekonomiska stöden har ett flertal fall av bidragsfusk anmälts till Ekobrottsmyndigheten. Dessa fall kan tyda på att det finns incitament för företag att redovisa oriktiga eller vilseledande uppgifter för att tillskansa sig eller maximera summan av omställningsstödet. Syfte: Syftet med studien är att se effekten av statliga ekonomiska stöd på redovisningskvalitet under coronaviruspandemin. Metod: I studien tillämpas en kvantitativ metod. Svenska företag som mottagit omställningsstöd under år 2020 undersöks. För att uppskatta redovisningskvalitet tillämpas den modifierade Jones-modellen. Denna modell baseras på estimering av abnormala periodiseringar. Resultat och slutsats: Resultaten visar inget signifikant samband mellan graden av omställningsstöd och försämrad redovisningskvalitet. Det ringa urvalet utgör en begränsande faktor vid statistiska tester. Ett större urval skulle eventuellt kunna generera resultat som är mer representativa för den grupp företag som studeras. Eftersom studiens frågeställning är av relevans för myndigheter, normgivare och andra intressenter bör ämnet undersökas vidare. Förslag till framtida forskning: Studiens resultat visar att det finns en icke-signifikant negativ relation mellan omställningsstöd och resultatsänkande resultatmanipulering. Även om denna relation inte är statistiskt signifikant, finns det likväl goda grunder till att vidare undersöka detta förhållande med ett större urval för att kunna undersöka eventuella förändringar i relationen när fler företag inkluderas. Introduction: The quality of financial reporting is imperative for its utility. It is therefore of great importance that accounting information reflect the underlying transactions in a correct manner. Earnings management, actions taken to steer financial information in a certain direction, is believed to have an adverse effect on the quality of financial reporting. Previous studies indicate that there is a connection between government interventions and an increase in earnings management. During the ongoing COVID-19 pandemic, the Swedish government have introduced different subsidy schemes in order to mitigate the decline in revenues of Swedish companies. The revenue-based subsidies are issued based on reported income loss. Since the introduction of these subsidies, the Swedish Economic Crime Authority have received a number of reports regarding falsified or distorted financial information associated with applications for the subsidies. These cases imply that there might exist incentives among managers to report misleading financial information in order to receive or maximize government subsidies. Purpose of study: This study aims to explore the effect of government subsidies on the quality of financial reporting during COVID-19. Sampling and data collection: Hypothesis testing is performed on a sample of Swedish companies. The modified Jones model is applied for the purpose of measuring earnings management through an estimation of abnormal accruals. Results and conclusions: The results show no significant association between revenue-based subsidies and a decrease of the quality of financial reporting. The small sample size constitutes a limiting factor in the study. A larger sample size could possibly generate different results. Seeing as the research question is relevant to regulatory authorities as well as other stakeholders, the topic of the study should be further explored. Implications for further research: The result of the study implies a non-significant negative association between subsidies and a decrease in the quality of financial reporting. Even though this association is not significant, it constitutes a reason to further investigate this association on a larger scale.

Country
Sweden
Related Organizations
Keywords

resultatmanipulering, crisis, accruals quality, government subsidies, statliga ekonomiska stöd, modified Jones model, earnings quality, kris, modifierade Jonesmodellen, earnings management

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    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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