Sökning: "Luba Wiander"

Hittade 2 uppsatser innehållade orden Luba Wiander.

1. 1. Seasoned Equity Offerings: The Market Reaction to the Disclosure of Intended Use of Proceeds - Evidence from Sweden

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Sofia Sjerling; Luba Wiander; [2019]
   Nyckelord :Event Study; Seasoned Equity Offering; Use of Proceeds; Agency Issues; Information Asymmetry;

   Sammanfattning : Using a hand-collected sample of 228 Seasoned Equity Offerings (SEOs) on the Swedish market between 2010 and 2019, we investigate the effect of the disclosure of intended use of proceeds on share price at announcement, distinguishing between firms raising money for investment purposes, refinancing purposes and general corporate purposes. Previous literature on the intended use of proceeds in SEOs finds that the market reacts less negatively to motives for investment in the disclosure. LÄS MER

3. 2. Can managers use discretionary accruals to ease financial constraints prior to investment?

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

   Författare :Helena Hellström; Luba Wiander; [2017]
   Nyckelord :Financial Constraints; Information Asymmetry; Earnings Management; Discretionary Accruals; Investment Efficiency;

   Sammanfattning : In this thesis, we study the effects of financial constraints on financial reporting behavior by investigating whether discretionary accruals can signal good investment opportunities and enable access to external financing for financially constrained firms. We study a panel of firms listed on the Swedish main market between 2007-2015 and use established models for estimating discretionary accruals and investment opportunities. LÄS MER