Sökning: "Shareholder Value"

Visar resultat 21 - 25 av 273 uppsatser innehållade orden Shareholder Value.

1. 21. Intangible assets and earnings management : An analysis in an EU context

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

   Författare :Simon Björkmo; Magnus Eriksson; [2023]
   Nyckelord :Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

   Sammanfattning : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. LÄS MER

3. 22. Ett hållbart aktiebolag? - En studie om hur nya hållbarhetskrav påverkar aktiebolagsrätten

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Vera Andersson Broms; [2023]
   Nyckelord :associationsrätt; vinstsyfte; aktieägarintresse; hållbarhet; CSR; ESG; CSDD-direktivet; CSRD; Law and Political Science;

   Sammanfattning : Climate change has become increasingly urgent in recent years. Around the world, natural disasters are occurring due to global warming and the global average temperature is well above the 1.5°C target. In order to achieve chang-es, the world, countries, companies, and individuals need to take action. LÄS MER

4. 23. To Merge or Not to Merge: The Shareholder Perspective on M&As

   Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Gustaf Sandelin; Serge Terzian; [2023]
   Nyckelord :Mergers and acquisitions; determinants of value creation; event studies; European manufacturing industry.; Business and Economics;

   Sammanfattning : This study examines if abnormal return occurs in conjunction with merger announcements in the short-term and compares it with the compounded one-year buy-and-hold abnormal return in the long-interval for European manufacturing firms. In the final sample, the short-term study consisted of 209 firms, while the long-term incorporated 207, both during a sample period of 20 years. LÄS MER

5. 24. Does purchased goodwill create shareholder value?

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

   Författare :Philip Eriksson; Edith Wolff; [2023]
   Nyckelord :purchased goodwill; mergers and acquisitions; long-term performance; industries;

   Sammanfattning : In this paper we examine the relationship between the purchased goodwill proportion (PGP) and the long-term stock performance of US acquirers and how this relationship is moderated by industry classification. Our final sample consists of 676 M&As in the period 2007-2017. LÄS MER

7. 25. ESG performance, a driver for shareholder value creation? Evidence from mergers and acquisitions

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Sebastian Bergström Jonsson; Felicia Sandersnäs; [2022-06-30]
   Nyckelord :Environmental; social; Environmental; social; and governance ESG performance; Mergers and acquisitions M A ; Value creation; Stakeholder theory; Shareholder theory; Event study; Abnormal returns;

   Sammanfattning : With an increasing demand for firms to become more sustainable, business managers are increasingly using merger and acquisition (M&A) investments as a tool to enhance both environmental, social, and governance (ESG) performance and corporate financial performance (CFP). This study aims to further understand the impact of ESG performance as a factor for creating shareholder value for the acquirers by 1) examining the impact of target firms' ESG performance on acquirer abnormal returns and 2) examining whether high ESG performing targets can help enhance the ESG performance of the acquirer. LÄS MER