Sökning: "D- finansiering"

Visar resultat 11 - 15 av 643 uppsatser innehållade orden D- finansiering.

1. 11. CSR performance and financial performance: the moderating role of CSR disclosure quality

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

   Författare :Sofia Dagfalk; Sofia Vögeli; [2023]
   Nyckelord :CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

   Sammanfattning : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. LÄS MER

3. 12. The pricing accuracy of the unbiased RIV model

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

   Författare :Jonny Jin; Daniel Klingberg; [2023]
   Nyckelord :Pricing accuracy; Residual income valuation; Unbiased accounting; Accounting measurement bias; Conservative accounting;

   Sammanfattning : This paper aims to investigate whether the pricing accuracy of the RIV model is improved with unbiased accounting. The introduction of the Feltham-Ohlson model has left researchers with an eagerness to propose a RIV model with high pricing accuracy. LÄS MER

4. 13. Towards Greener Pastures: Management of Corporate Sustainability Tensions in Internal Investment Decision-Making Processes

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

   Författare :Ludwig Donath; Martin Lindström; [2023]
   Nyckelord :Internal Investment Decision-Making; Corporate Sustainability Tensions; Resource Allocation Process; Capital Budgeting Process; Paradox Theory;

   Sammanfattning : This qualitative study investigates the integration of corporate sustainability in the internal investment decision-making process and how potential corporate sustainability tensions are managed through the process. The two investment processes for capital investments and product developments were analyzed as the processes consider different Scope emissions and are both essential in organizations' endeavors towards a greener future. LÄS MER

5. 14. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

   Författare :Heidi Hiltunen; Johanna Lindegren; [2023]
   Nyckelord :Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

   Sammanfattning : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. LÄS MER

7. 15. The granddaddy of underreaction events: Post-earnings announcement drift and information noisiness on the Swedish market

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

   Författare :Sofia Berlin; Gustav Sandelin; [2023]
   Nyckelord :Post-earnings announcement drift; market efficiency; earnings surprises; information noisiness; stock price synchronicity;

   Sammanfattning : This paper aims to answer the question of whether there is an existence of post-earnings announcement drift on the Swedish stock market and to what extent it can be explained by information noisiness. A sample of publicly listed firms on the Swedish stock market from 2002 to 2019 is used and the research design includes four different approaches to estimating earnings surprises which is a crucial step in investigating PEAD. LÄS MER