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Studietaak 2.15 (voldoende afgerond)
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Studietaak 2.15 (2-15) van de premaster methoden en technieken van onderzoek aan de Open Universiteit. Afgerond met een voldoende. Cursuscode: MB4
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Cursus: MB0106192034Studietaak: 2-15
Naam: Mart J. M. Hogendoorn
Studentnummer: 852223579
In deze studietaak zijn de conceptuele raamwerken weergegeven van de in de OU bibliotheek
gepubliceerde artikelen. Hierbij is visueel weergegeven wat de verwachte oorzaak-gevolgrelatie is
binnen deze onderzoeken.
Maak op basis van bovenstaande informatie voor ieder artikel een conceptueel raamwerk. In dat
raamwerk zet u variabelen in hokjes en geeft u een verwachte invloed weer door middel van een
pijl.
Artikel 1. (modererende relatie)
Dechow, P.M., Sloan, R.G., en Sweeney, A.P. (1995), ‘Detecting Earnings Management’, The Account-
ing Review, Vol. 70, pp. 193-225.
Accural based
model
Winststuring FAI
Artikel 2. (mediërende relatie)
Healy, P.M. (1985), ‘The Effect of Bonus Schemes on Accounting Decisions’, Journal of Accounting
and Economics, Vol. 7, pp. 85-107.
Winststuring FAI Bonus vergroten
Artikel 3. (modererende relatie)
Phillips, J., Pincus, M., en Rego, S. (2003), ‘Earnings Management: New Evidence Based on Deferred
Tax Expense’, The Accounting Review, Vol. 78, No. 2, pp. 491-521.
Latente
belastingen
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