Sökning: "Victor Dahlén"

Hittade 3 uppsatser innehållade orden Victor Dahlén.

  1. 1. Earnings Management pre- and post IFRS Adoption : Results from Sweden, Finland and Norway

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Victor Dahlén; Daniel Lindberg; [2017]
    Nyckelord :Earnings management; Accruals management; Real activities manipulation; IFRS implementation; Information asymmetry;

    Sammanfattning : This paper examines the behaviour and use of accruals management (AM) and real activities manipulation (RAM) under local Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) and if it has been altered following IFRS implementation in Sweden, Finland and Norway. The paper takes inspiration from Roychowdhury (2006) and Zang (2012) and use previously developed frameworks for earnings management. LÄS MER

  3. 2. Kapitalstrukturens inverkan på företags lönsamhet och värde : En empirisk studie över svenska börsnoterade fastighetsbolag

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :Johan Leindahl; Victor Dahlén; [2014]
    Nyckelord :Capital structure; debt-to-equity; corporate performance; profitability; value; return on equity; return on assets; price-to-earnings; price-to-book; property companies; Kapitalstruktur; skuldsättningsgrad; företagsprestation; lönsamhet; värde; räntabilitet på eget kapital; räntabilitet på totalt kapital; price-to-earnings; price-to book; fastighetsbolag;

    Sammanfattning : How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. LÄS MER

  4. 3. Why are Chines Companies attracted by the Showroom Concept? - Culture´s Impact on Choice of Entry Mode

    Kandidat-uppsats, Institutionen för ekonomi

    Författare :Jenny Dahlén; Victor Mandersson; [2007]
    Nyckelord :;

    Sammanfattning : As the world is becoming increasingly interconnected, companies from all over the world begin to internationalize their operations. Many researchers suggest that the world is becoming more homogenous. Consequently, one would think that companies’ internationalization processes would be similar to each other. LÄS MER