Sökning: "Henriette Struck"

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  1. 1. The Impact of Smoothing on Firm Value - An Industry Analysis

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Henriette Struck; Sara Fiehn; [2011]
    Nyckelord :Management of enterprises; industry analysis; value premium; income smoothing; earnings management; risk management; cash-flow smoothing; Företagsledning; management; Business and Economics;

    Sammanfattning : The purpose of this study is to analyze the impact of smoothing on firm value in the US Electricity, Oil & Gas Producers, Pharma & Biotechnology, Retail and Leisure & Tourism Industry. We find that investors value smooth earnings in the Oil & Gas, Electricity & Alternative Energy and Leisure & Tourism Industry. LÄS MER