Sökning: "Christoffer Martinell"

Hittade 2 uppsatser innehållade orden Christoffer Martinell.

1. 1. Do the Ends Justify the Means?

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Victor Abrahamsson; Christoffer Martinell; [2018]
   Nyckelord :Audit firm tenure restrictions; Big 4 audit firm exit; Perceived cost; Mixed logit; Policy;

   Sammanfattning : This research paper evaluates the effects of newly imposed policy regulations in the audit industry that restricts the tenure of audit firms. We do this through a mixed logit estimation, whereby we estimate the client firms' perceived cost of audit firm tenure restrictions set to ten years and relate this to an alternative scenario involving the exit of a Big 4 audit firm from the audit industry. LÄS MER

3. 2. DuPont Analysis and the Persistence of Components - Could the decomposition of RNOA provide strategic guidance for companies?

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Per Asplund; Christoffer Martinell; [2016]
   Nyckelord :Financial Statement Analysis; DuPont; Return on Net Operating Assets; Strategy;

   Sammanfattning : This study aims to investigate whether the DuPont relationship may be used to derive key strategic decisions that will yield sustainable levels of return on net operating assets, RNOA. By adjusting RNOA and its DuPont components asset turnover, ATO, and profit margin, PM, for industry medians, the study facilitates a comparison on a cross-industry level and concludes that RNOA is subject to economy-wide convergence while ATO and PM converge toward the industry median. LÄS MER