Sökning: "Earnings response"

Visar resultat 1 - 5 av 32 uppsatser innehållade orden Earnings response.

1. 1. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   Master-uppsats, Umeå universitet/Företagsekonomi

   Författare :Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Nyckelord :Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Sammanfattning : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. LÄS MER

3. 2. Buck for the Bang? Abnormal Returns in Response to Arms Donation Announcements During the Russo-Ukrainian War

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Adam Dabram; Edvin Dribe; [2023]
   Nyckelord :Event study; Abnormal returns; Defense industry; Difficult-to-interpret information; Russo-Ukrainian war;

   Sammanfattning : This paper examines defense industry stock market reactions to governmental announcements to donate weapons to Ukraine in response to the Russian invasion 2022. We use daily stock return and donation announcement data and employ event study methodology to establish abnormal returns among a select number of defense industry firms. LÄS MER

4. 3. Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

   Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Henric Mörch; Hampus Hällgren; [2022]
   Nyckelord :accounting manipulation; fraud; earnings management; Benford’s Law; the Jones Model;

   Sammanfattning : In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. LÄS MER

5. 4. Everything is Relative: Underlying Mechanisms Affecting Investor Reactions to Contrast Effects in the US Financial Market

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Wilma Östman; Emma Lexhed; [2021]
   Nyckelord :Contrast Effect; Earning Announcement; Earning Surprise; The Relative Level of Market Strength; Loss Aversion;

   Sammanfattning : Contrast effects influence our perception of information because it biases us to perceive matters relative to each other and not by their absolute values. This paper explores contrast effects in a financial setting. Contrasts are measured by comparing earning news of firms with announcement dates following each other. LÄS MER

7. 5. Implications of COVID-19 Lockdowns on Household Hunger and Food Insecurity in South Africa's Formal and Informal Sector: Evidence from Recent Survey Data

   Magister-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

   Författare :Laura Ionut; [2021]
   Nyckelord :Keywords: Formal Informal sector; Hunger; Food insecurity; COVID-19 lockdown; South Africa; Business and Economics;

   Sammanfattning : During the strict COVID-19 lockdowns imposed by many countries around the world, most of the vital economic activities were stopped, causing severe socio-economic disruptions worldwide. Likewise, South Africa went into a strict lockdown on the 27th of March, triggering massive loss of earnings and jobs for numerous workers. LÄS MER