Sökning: "Earnings losses"

Visar resultat 1 - 5 av 34 uppsatser innehållade orden Earnings losses.

  1. 1. 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

  3. 2. The Long-term Effect of Macro Shocks at Labor Market Entry: Evidence from Taiwan

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Författare :Yunyi Jin; [2022]
    Nyckelord :Recession; Long-term effect; Labor market conditions;

    Sammanfattning : The hit of the pandemic brought out an increasing unemployment rate in the labor market. Young workers coming of age are hugely influenced when going through the school-to-work transition, an early life stage impacting future careers. LÄS MER

  4. 3. Goodwill Impairment and Earnings Management in the year of the pandemic

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Christine Dicken; Oskar Unger; [2021]
    Nyckelord :Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

    Sammanfattning : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. LÄS MER

  5. 4. Founding Family Ownership and its Impact on Earnings Quality: A quantitative study on Swedish public firms

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

    Författare :Rasmus Nordin; Gustav Scherstén; [2021]
    Nyckelord :Family ownership; earnings quality; earnings management; discreationary accruals; timely loss recognition;

    Sammanfattning : This study examines the relationship between founding family ownership and earnings quality, by using data on companies listed on the Stockholm Stock Exchange between 2009 and 2019. There are two opposing theories as to how family ownership and earnings quality are associated, the alignment effect and the entrenchment effect. LÄS MER

  7. 5. "Earnings before everything" Den Långsiktiga Effekten av Manipulation vid Börsnotering på den Europeiska Marknaden

    Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Viktor Delblanc; William Fredriksson; Axel Svanfelt; [2021]
    Nyckelord :IPO; Beneish M-score; BHAR; Långsiktig prestation; redovisningsmanipulation; informationsasymmetri; Business and Economics;

    Sammanfattning : Syfte:Studien ämnar att undersöka huruvida det finns en potentiell korrelation mellan manipulation av ett företags räkenskaper i samband med dess börsintroduktion samt deras långsiktiga avkastning. Därmed ämnar författarna att bidra till existerande forskning kring IPO:er och informationsasymmetri. LÄS MER