Sökning: "Capitalisation vs Expensing"
Hittade 1 uppsats innehållade orden Capitalisation vs Expensing.
1. Can Optimism in Press Releases Increase Abnormal Stock Returns? - An Event Study and Text-Analysis of Press Releases Issued by FinTech Companies under IFRS and US GAAP
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : Purpose The purpose of our study is to investigate and compare the level of optimism in press releases regarding R&D operations for FinTech companies under US GAAP and IFRS and how it affects abnormal stock returns under these two accounting standards. Research Design In order to conduct this study, an event study is used with 3, 5 and 11-days event windows, a 30-days estimation window and a gap of 10 trading days. LÄS MER
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