Sökning: "Accounting Conservatism"

Visar resultat 1 - 5 av 28 uppsatser innehållade orden Accounting Conservatism.

  1. 1. Ownership structure and accounting quality: A study on Swedish private equity backed companies

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

    Författare :Oscar Cederholm; Gustaf Persson; [2023]
    Nyckelord :Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

    Sammanfattning : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. LÄS MER

  3. 2. The Valuation of Organization Capital Across Profit and Loss Firms

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

    Författare :Edvard Hagman; Viggo Bastigkeit Ericstam; [2022]
    Nyckelord :intangible capital; organization capital; equity valuation; accounting conservatism; value relevance;

    Sammanfattning : Investments in intangible capital and the frequency of reported losses have increased among firms over the last decades, in turn leading to a deteriorating link between book value of equity, earnings, and equity market values. Existing literature on the valuation of loss firms suggests that the value relevance of book value of equity and earnings is moderated by the extent of knowledge capital among these firms. LÄS MER

  4. 3. The Evolution of Swedish Private Equity Portfolio Companies: An Accounting-Based Performance and Valuation Approach

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

    Författare :Markus Bauer; Timo Bosselmann; [2021]
    Nyckelord :Private Equity; Portfolio Company; Residual Income Valuation; Performance; Accounting Conservatism;

    Sammanfattning : This study provides a comprehensive overview of operating and financial performance, bankruptcy risk, and accounting conservatism in 95 Swedish portfolio companies acquired by Private Equity (PE) firms between 2001 and 2015. It further investigates whether equity value is created on a Swedish portfolio company level. LÄS MER

  5. 4. En kvalitativ studie om kreditgivning, redovisning och förtroende

    Kandidat-uppsats, Högskolan i Skövde/Institutionen för handel och företagande

    Författare :Pavlos Giagouris; Julia Martinsson; [2021]
    Nyckelord :trust; credit granting; accounting; conservatism; prudence; lending technologies; förtroende; kreditgivning; redovisning; konservatism; försiktighet; utlåningstekniker;

    Sammanfattning : Bakgrund: Kreditgivare är en av företagets viktigaste intressenter och de använder redovisning som informationskälla. Vilken information de grundar sitt beslut i och hur de använder redovisning har dock ändrats de senaste decennierna. Likaså har redovisningen i sig utvecklats då den för större företag blivit mindre konservativ. LÄS MER

  7. 5. Pricing Conservatism: An Empirical Study on the Value Relevance of Conservative Reserves in Swedish Firms

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

    Författare :Jakob Lembke; Viktor Lundberg; [2020]
    Nyckelord :Abnormal return; Conservative Accounting; Conservative Reserves; Conservative Reserve Ratio; Market Efficiency;

    Sammanfattning : The purpose of this study is to evaluate the financial market's efficiency in respect to conservative accounting. Particularly the study focuses on conservative accounting's influence on the reported return on owners' equity, including the influence of build-ups and realizations of conservative reserves. LÄS MER