Sökning: "Earnings Calls"

Visar resultat 1 - 5 av 13 uppsatser innehållade orden Earnings Calls.

  1. 1. Den svenska aktiemarknadens reaktion på införandet av IFRS 16 : en intradagseventstudie

    Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Fredrik Knutsson; Oscar Wisenius; [2024]
    Nyckelord :;

    Sammanfattning : Från och med den 1 januari 2019 tillämpar börsnoterade företag IFRS 16, en standard som kräver att leasingavtal redovisas i balansräkningarna. Införandet av standarden innebär att många leasingavtal kapitaliseras, vilket påverkar företagens balans- och resultaträkningar på flera sätt. LÄS MER

  3. 2. Warranty Provisions …more like Earnings Management Provision?

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Kalle Wallgren; [2022-06-30]
    Nyckelord :warranties; warranty provisions; earnings management; Sweden;

    Sammanfattning : This thesis explores the realm of accounting disclosure concerning warranties provisions and its relation to earnings management. Provisions for warranties require estimates and judgment for future claims, resulting in an accrual that can be used for earnings management, consequently undermining the usage of financial reports. LÄS MER

  4. 3. Evaluating information content of earnings calls to predict bankruptcy using machine learnings techniques

    Magister-uppsats, Högskolan Dalarna/Institutionen för information och teknik

    Författare :Arooba Ghaffar; [2022]
    Nyckelord :Bankruptcy prediction; Earnings Calls; Machine Learnings; Deep Learnings; Corporate failures; Web Scraping; Financial Data; Extracted Data;

    Sammanfattning : This study investigates the prediction of firms’ health in terms of bankruptcy and non-bankruptcy based on the sentiments extracted from the earnings calls. Bankruptcy prediction has long been a critical topic in the world of accounting and finance. LÄS MER

  5. 4. Predicting the Direction of Movement of Abnormal Returns using Earnings Conference Calls and FinBERT

    Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Adam Rudolfsson; Carl Sandström; [2022]
    Nyckelord :Sentiment Analysis; Machine Learning; FinBERT; Finance; Abnormal Return; Business and Economics;

    Sammanfattning : Earning conference calls is an important communication tool for companies to provide relevant information about the latest quarter based on the reported earnings. However, the research on the impact of the earning conference calls has for long been a relatively unexplored subject. LÄS MER

  7. 5. The Biology of M&A

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Olle Josefsson; Filip Nilsson; [2020]
    Nyckelord :Chief executive officers; Five Factor Model; Mergers and acquisitions; Personality; Machine Learning; Business and Economics;

    Sammanfattning : Purpose: The purpose of this paper is to investigate and explore how personality traits of CEO’s affect the strategic decision of acquiring another company and whether the performance of the acquisition is affected by the examined traits. Methodology: The study follows a quantitative approach with a hypothetical deductive method. LÄS MER