Sökning: "Net operating assets"

Visar resultat 1 - 5 av 24 uppsatser innehållade orden Net operating assets.

  1. 1. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

    Kandidat-uppsats,

    Författare :Martin Ekendahl; Philippa Hedström; [2023-06-29]
    Nyckelord :ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

    Sammanfattning : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. LÄS MER

  2. 2. Sustainability integration in the pharmaceutical industry - A case study of the Management Control from a managerial perspective

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Ebba Carlsson; Clara Grönberg; [2022-06-30]
    Nyckelord :Sustainability; Management Control; Sustainability Integration; Values; Top Management Team; Interaction; Decision Making; Collaboration; Pharmaceutical Industry; Levers of Control;

    Sammanfattning : Background and Problem Discussion: The importance of sustainability has increased and requires proper MCS to be able to implement sustainability strategies. Simons’ levers of control is a MCS framework that has been used to understand sustainability in organizations. LÄS MER

  3. 3. Does ESG pay off? : A quantitative study of how ESG-scores affect Swedish Large-cap Firms Performance and Stock returns

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Nebil Esmail; Andreas Mattsson; [2022]
    Nyckelord :Firm performance; Stock returns; ESG-scores; Sweden; Large-cap; Stakeholder theory; Shareholder theory; Efficient Market Hypothesis; CAPM; Fama- French Three-Factor Model;

    Sammanfattning : Previous scholars have viewed expenditures on ESG (environmental, social, governance) in two distinct ways. In one way, it has been viewed as wasteful if it does not directly contribute to the business. The other perspective being that by addressing ESG-issues, one can improve businesses by improving society. LÄS MER

  4. 4. Financial Justifications for the Software-as-a-Service Business Model Trend Based on Financial Differences between Companies in the Software-as-a-Service and Pharmaceutical Industry

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Johannes Lindvall; Daniel Olsson; [2021-02-24]
    Nyckelord :Software-as-a-Service; Pharmaceutical; Financial differences;

    Sammanfattning : The Software-as-a-Service (SaaS) business model is a new type of business model that has gained great attention from both researchers and practitioners. The rapid growth has resulted in a more and more refined business model and is described as the future of software. Thus, it is not unexpected that the model is frequently used for many start-ups. LÄS MER

  5. 5. Profitability Prediction Using Macroeconomic Forecasts: The Informativeness of GDP Growth Expectations and Geographic Segment Disclosures

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

    Författare :Gustav Hall; Valter Lindhagen; [2021]
    Nyckelord :Profitability prediction; Out-of-sample; Return on net operating assets; Macro to micro; Geographic segments;

    Sammanfattning : Many firms today have an international footprint which means that they are exposed to different macroeconomic environments across the world. This Master Thesis investigates the usefulness of macroeconomic forecasts for the prediction of firm profitability. LÄS MER