Sökning: "D- finansiering"

Visar resultat 1 - 5 av 562 uppsatser innehållade orden D- finansiering.

  1. 1. IT identity construction of Management Accountants: A multiple case study about the influence of digitalization on Management Accountants' identity

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

    Författare :Johannes Bock; Daniel Friedrich; [2021]
    Nyckelord :Management Accounting; IT identity; Identity work; Identity regulation; Information systems;

    Sammanfattning : This paper examines how Management Accountants' IT identities are constructed in an organizational context. Current research claims that IT systems affect the role as well as the required skill set of Management Accountants and thereby change their occupational role to the forward-looking role of a "Business Partner" (Goretzki et al. LÄS MER

  2. 2. The Impact of COVID-19 on the European Commercial Banking Sector: A Cross-country Empirical Analysis

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

    Författare :Marc Connerth; Annabel Fastje; [2021]
    Nyckelord :COVID-19; Pandemic; Bank lending; Depositing; Loan loss provisions;

    Sammanfattning : This paper investigates the impact of COVID-19 on the European commercial banking sector. Using panel data, we study the effect of the severity of the pandemic on bank lending, customer depositing behavior, and the provisioning for credit losses. LÄS MER

  3. 3. Do qualified key management create shareholder value? Evidence from Nordic M&As

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

    Författare :Love Berglund; Markus Hedborg; [2021]
    Nyckelord :M A; shareholder value; key management; managerial characteristics; event study;

    Sammanfattning : In this paper we investigate the relation between managerial characteristics and shareholder value in the context of a merger or acquisition announcement. We use a Nordic dataset on completed mergers and acquisitions, paired with unique data on analyst rankings to proxy for managerial traits, between 2004 and 2018. LÄS MER

  4. 4. Research and Development Spending in Bankruptcy Prediction: Examining an Adjusted Ohlson O-score Model

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

    Författare :Greta Grunewald; Sara Lunning; [2021]
    Nyckelord :Bankruptcy Prediction; Research and Development R D ; Ohlson O-score Model; Generally Accepted Accounting Principles GAAP ; Conservative Accounting;

    Sammanfattning : This thesis investigates whether bankruptcy prediction applying the Ohlson O-score model can be enhanced by modifying accounting variables associated with research and development (R&D) spending. To examine this, we study the expected risk of bankruptcy and R&D intensity among listed firms in the United States from 1990 to 2019. LÄS MER

  5. 5. The Relevance of Expected Credit Losses: The effect of IFRS 9 on analyst forecast accuracy

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

    Författare :Gustav Jansson; Victor Wolf; [2021]
    Nyckelord :IFRS 9; Decision Usefulness; Forecast Accuracy; Credit Losses; Difference-in-Differences;

    Sammanfattning : This study examines how the adoption of the expected loss model under IFRS 9 has affected the forecast accuracy of credit losses. Specifically, we investigate the effect on absolute forecast errors and forecast dispersion. LÄS MER