Sökning: "Earnings persistence"
Visar resultat 1 - 5 av 9 uppsatser innehållade orden Earnings persistence.
1. A Hard Pill to Swallow? Subsidized Contraceptives and Women's Intergenerational Mobility in a Difference-in-Differences Framework
D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomiSammanfattning : The theory and methods of intergenerational mobility attempt to explain the transmission of socioeconomic status between family members of different generations. In this thesis, we study the causal effect of access to contraceptives on the intergenerational mobility of women. LÄS MER
2. Procyclical effects of fair value accounting : A study of Nordic investment property companies
Magister-uppsats, Högskolan Väst/Avd för företagsekonomiSammanfattning : Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. LÄS MER
3. The predictive content of one-time accounting items
D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiSammanfattning : My paper suggests that investors can leverage corporate life cycle theory to enhance their understanding of one-time items, helping them to decide whether those items shall be considered or neglected. One-time revenues are only associated with future performance for longer earnings windows in mature firms. LÄS MER
4. One Instance Not a Trend: Empirical Lack of Persistence in Earnings Prediction. Revisiting the EMH in Sweden with an active fund selection framework
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : This thesis examines the performance of active fund management in Sweden 2006-2015 by applying a framework to identify mutual fund managers whose index deviations historically have proved successful around earnings announcements. The Active Fundamental Performance (AFP) measure, proposed by Jiang & Zheng (2015), is defined as covariance between deviations from market weights and three-day alpha around earnings. LÄS MER
5. Who is winning the earnings game? : A study about earnings management and subsequent stock returns in the U.S equities market.
Master-uppsats, Umeå universitet/FöretagsekonomiSammanfattning : The earnings game and myopic performance focus induce managers to use judgment and influence to alter the reported earnings. Earnings management is the umbrella term for such manipulative actions, by accruals management or real activates management. LÄS MER