Sökning: "Mikael Westerbäck"

Hittade 2 uppsatser innehållade orden Mikael Westerbäck.

  1. 1. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Mikael Westerbäck; Viktor Sjöstedt; [2022-06-30]
    Nyckelord :Accrual-based earnings management; earnings quality; IFRS 15; regulation; revenue;

    Sammanfattning : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. LÄS MER

  2. 2. Gold – a hedge, safe haven or a diversifier - A comparison between the Swedish and the American financial market

    Kandidat-uppsats, Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Författare :Johannes Schmidt; Mikael Westerbäck; [2020-02-21]
    Nyckelord :Efficient frontier; investments strategies; Sharpe Ratio; gold; stocks; bonds; hedge; safe haven; portfolio analysis;

    Sammanfattning : The purpose of this study is to investigate the role of gold as a financial asset and comparing the result between the American and the Swedish financial market. Using time series data for monthly and daily returns of S&P500, OMXS30, American 10-year bonds, Swedish 10-year bonds, oil and gold this study analyzes if gold has been a hedge, safe have or a diversifier for Swedish and American stocks and bonds the last 20 years. LÄS MER