Sökning: "Janina Aarts"

Hittade 2 uppsatser innehållade orden Janina Aarts.

1. 1. Do smart managers make better acquisitions? An empirical study on the effect of managerial characteristics on Swedish mergers and acquisitions

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

   Författare :Janina Aarts; Johan Wiklund; [2015]
   Nyckelord :managerial characteristics; M A; acquisitiveness; event study; premium;

   Sammanfattning : Recent studies have found that the characteristics of managers influence various corporate outcomes. This study examines the effect of two managerial characteristics; cognitive ability (intelligence) and leadership aptitude on mergers and acquisitions. LÄS MER

3. 2. Elimineringen av korridormetoden - Hur svenska företags nyckeltal påverkas

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

   Författare :Janina Patricia Aarts; Tina Ausmaa; [2013]
   Nyckelord :IAS 19; corridor method; actuarial gains and losses; defined benefit obligation; financial key ratios;

   Sammanfattning : In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. LÄS MER