Sökning: "Vile Stark Ogner"

Hittade 1 uppsats innehållade orden Vile Stark Ogner.

  1. 1. Resultatmanipulering innan notering och framtida avkastning : på den skandinaviska kapitalmarknaden

    Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Max Fredriksson; Vile Stark Ogner; [2022]
    Nyckelord :IPO; resultatmanipulering; diskretionära periodiseringar; onormal avkastning;

    Sammanfattning : Do Scandinavian companies manage their earnings prior to initiating an IPO and if so, how does that affect their subsequent market performance? Prior studies have been able to identify the use of earnings management prior to companies going public, leading to increased initial equity value, followed by negative returns compared to the market as a whole.  In this study we examine the relation between discretionary accruals as an approximation of earnings management for companies listed on the three major Scandinavian stock exchanges through 2005-2017, and their abnormal returns as an approximation of post-IPO market performance. LÄS MER