Sökning: "Ohlson"

Visar resultat 16 - 20 av 168 uppsatser innehållade ordet Ohlson.

  1. 16. IFRS Impact on Swedish Companies

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Alexander Gunnervall; Jiahe Cheng; [2023]
    Nyckelord :Value Relevance; Linear Regression Analysis; IFRS Implementation; Ohlson Model; Market Value of Equity; Book value of equity; Earnings.; Business and Economics;

    Sammanfattning : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. LÄS MER

  3. 17. The Valuation of Organization Capital Across Profit and Loss Firms

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

    Författare :Edvard Hagman; Viggo Bastigkeit Ericstam; [2022]
    Nyckelord :intangible capital; organization capital; equity valuation; accounting conservatism; value relevance;

    Sammanfattning : Investments in intangible capital and the frequency of reported losses have increased among firms over the last decades, in turn leading to a deteriorating link between book value of equity, earnings, and equity market values. Existing literature on the valuation of loss firms suggests that the value relevance of book value of equity and earnings is moderated by the extent of knowledge capital among these firms. LÄS MER

  4. 18. Hur bidrar vi till utvecklingen mot ett hållbart förlängt arbetsliv? : En enkätstudie kring motivationen att arbeta längre än den normativa pensionsåldern

    Kandidat-uppsats, Luleå tekniska universitet/Institutionen för hälsa, lärande och teknik

    Författare :Patricia Ohlson; Martina Romero Cabello; [2022]
    Nyckelord :Förlängt arbetsliv; Arbetstagare; Arbetssituation; Arbetsanpassning; Samtal;

    Sammanfattning : I dagens samhälle lever vi allt längre vilket resulterar i ett ökat behov av personal inom välfärden. Det blir därför allt mer viktigt för Sveriges kommuner att behålla sina äldre arbetstagare. LÄS MER

  5. 19. Sustainability Reporting : A case study of challenges and future challenges with sustainability reporting methods

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :Sara Johansson; Ebba Ohlson; [2022]
    Nyckelord :Sustainability reporting; Sustainability reporting and accounting; Legitimacy; Comparability; Reliability; Inconsistency; Sustainability data; GRI; Reporting Standards; Reporting methods; Future forecast ; Hållbarhetsrapportering; Hållbarhetsrapportering och redovisning; Legitimitet; Jämförbarhet; Pålitlighet; Inkonsekvens; Hållbarhetsdata; Rapporteringsstandarder; Rapporteringsmetoder; GRI; Framtidsprognos ;

    Sammanfattning : Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. LÄS MER

  7. 20. Bankruptcy prediction models on Swedish companies.

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Jocelyn Charraud; Adrian Garcia Saez; [2021]
    Nyckelord :Bankruptcy prediction models; Ohlson model; Altman model; Zmijewski model; Sweden; logistic regression; probit regression; AUC; Youden index; Liu index;

    Sammanfattning : Bankruptcies have been a sensitive topic all around the world for over 50 years. From their research, the authors have found that only a few bankruptcy studies have been conducted in Sweden and even less on the topic of bankruptcy prediction models. LÄS MER