Sökning: "Tobit regression"

Visar resultat 1 - 5 av 15 uppsatser innehållade orden Tobit regression.

  1. 1. Ownership and CSR – A Love-Hate Relationship? : A quantitative study of the ownership structure’s influence on corporate socialresponsibility.

    Magister-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :Elsa Öhrnell; Filip Leander; [2022]
    Nyckelord :Corporate social responsibility; Corporate governance; Ownership structure; Shareholder; Stakeholder;

    Sammanfattning : Background: As corporate social responsibility (CSR) has increasingly received more awarenessdue to a growing expectation of corporations to actively engage in social and environmental issues,understanding the factors influencing CSR is of great importance. Prior literature has shown theownership structure to be contributing factors for variances in CSR performance found amongstfirms. LÄS MER

  3. 2. Nedskrivning av goodwill : Kan intressenter lita på redovisningen?

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Författare :Fredrik Leopold; Jennifer Lundborg Larsson; Sofia Olofsson; [2021]
    Nyckelord :Goodwill; Stockholm Stock Exchange; goodwill impairment; IFRS3; IAS36; IASB; Nasdaq OMX Stockholm; earnings management; big bath; income smoothing; agency theory; Goodwill; Stockholmsbörsen; goodwillnedskrivning; IFRS3; IAS36; IASB; Nasdaq OMX Stockholm; resultatmanipulering; big bath; resultatutjämning; agentteori;

    Sammanfattning : Bakgrund: 2005 infördes internationella redovisningsstandarder som innebar att många företag skulle redovisa enligt goodwill i enlighet med IAS36 och därmed utföra en årlig nedskrivningsprövning av goodwill. Denna nedgångsprövning av goodwill öppnar upp för subjektiva antagande och bidrar till att företagsledare får en möjlighet att agera opportunistiskt. LÄS MER

  4. 3. Goodwill Impairment and Earnings Management in the year of the pandemic

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Christine Dicken; Oskar Unger; [2021]
    Nyckelord :Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

    Sammanfattning : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. LÄS MER

  5. 4. Big Five Personality Traits andSustainable Investments : A survey study based on the Swedish private investors willingness to pay for ESG rating

    Master-uppsats, Linköpings universitet/Nationalekonomi; Linköpings universitet/Filosofiska fakulteten

    Författare :Amanda Björnström Hellbom; Erika Jigholm; [2021]
    Nyckelord :Big five taxonomy; Behavioral finance; Environmental; social and governance ESG ; Personality; Socially responsible investing SRI ; Willingness to pay WTP .;

    Sammanfattning : This thesis contributes to the currently still sprawling literature on the force of sustainable investing together with the “Big Five” personality structure (Openness to Experience, Conscientiousness, Extraversion, Agreeableness and Neuroticism). By investigating which personality trait, based on the Big Five personality taxonomy, that was willing to exchange revenue for a higher ESG rating in a hypothetical investment fund, we were able to determine when private investors were willing to pay more for a more sustainable investment. LÄS MER

  7. 5. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    Magister-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :Kristoffer Engberg; Jörgen Schenberg; [2020]
    Nyckelord :Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Sammanfattning : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. LÄS MER