Sökning: "Earnings response coefficient"

Visar resultat 6 - 10 av 10 uppsatser innehållade orden Earnings response coefficient.

1. 6. Does top management trustworthiness affect the capital market's response to unexpected earnings? - A study on the effect of top management trustworthiness on earnings response coefficients

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

   Författare :Viktor Jintoft; Olof Matto; [2016]
   Nyckelord :Earnings Response Coefficient; Capital Markets; Top Management; Trust;

   Sammanfattning : The Earnings Response Coefficient (ERC) measures the magnitude of the capital market's reaction to announced earnings surprises, and varies depending on intertemporal and cross-sectional factors. Since factors such as trust and credibility have been shown to have a significant impact on the capital market's perception of a company, we hypothesize that these factors may also affect the capital market's reactions to earnings surprises. LÄS MER

3. 7. Measuring Swedish Investor Sentiment and its Effect on Stock Market Response to Earnings News

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

   Författare :Samuel Sjöström; Carl Magnus Lindblom; [2013]
   Nyckelord :Investor sentiment; Earnings response; Swedish capital markets; Efficient market hypothesis; Behavioral finance;

   Sammanfattning : The purpose of this thesis is to examine whether the Swedish stock market reacts differently to earnings announcements during periods of high investor sentiment than during periods of low investor sentiment. We define investor sentiment as investor beliefs about future cash flows or discount rates not supported by prevailing economic and financial fundamentals. LÄS MER

4. 8. Det redovisade resultatets värderelevans - före och efter IFRS

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

   Författare :Oscar Norrman; Christopher Drewsen; [2011]
   Nyckelord :Value relevance; Earnings Response Coefficient; IFRS;

   Sammanfattning : This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. LÄS MER

5. 9. Har analytikernas roll på aktiemarknaden blivit mindre relevant: En studie av analytikernas påverkan på aktiers avkastning

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

   Författare :Philip Gylche; Ludvig Thureson; [2009]
   Nyckelord :analysts; EPS; efficient market; stocks;

   Sammanfattning : The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. LÄS MER

7. 10. Marknadens värdering av redovisningskvalitet

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

   Författare :Micael Pettersson; Zandra Bymalm; [2009]
   Nyckelord :Accounting Quality; Accruals; ERC; Earnings Response Coefficient; Modified Jones Model;

   Sammanfattning : The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. LÄS MER