Sökning: "alignment-effect"

Visar resultat 1 - 5 av 7 uppsatser innehållade ordet alignment-effect.

  1. 1. Esse Non Videri

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Jakob Skåring; Erik Arnell; [2022]
    Nyckelord :Sphere ownership; corporate ownership; earnings management; accrual based earnings management; Business and Economics;

    Sammanfattning : Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to investigate if earnings management is influenced by sphere control in a general sense, as well as family sphere and non-family sphere control. We therefore ask the following research question: Does sphere ownership influence the level of earnings management in Swedish firms? Methodology: We are addressing our research question empirically by estimating Pooled Ordinary Least Squares (POLS) and random effect regressions, using robust standard errors clustered by firm. LÄS MER

  3. 2. Founding Family Ownership and its Impact on Earnings Quality: A quantitative study on Swedish public firms

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

    Författare :Rasmus Nordin; Gustav Scherstén; [2021]
    Nyckelord :Family ownership; earnings quality; earnings management; discreationary accruals; timely loss recognition;

    Sammanfattning : This study examines the relationship between founding family ownership and earnings quality, by using data on companies listed on the Stockholm Stock Exchange between 2009 and 2019. There are two opposing theories as to how family ownership and earnings quality are associated, the alignment effect and the entrenchment effect. LÄS MER

  4. 3. Insynsägandets relation till prestation, vad gäller i Sverige? : En kvantitativ uppsats om sambandet mellan insynsägande och finansiell prestation i Sverige

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

    Författare :Olle Wasserman; Olle Andersson Hylén; [2020]
    Nyckelord :Managerial ownership; financial performance; panel data; regression; agency theory; entrenchment theory; stewardship theory; alignment-effect; entrenchment-effect; ownership structure; dual-class shares; ownership concentration; Insynsägande; finansiell prestation; paneldata; regression; agentteorin; entrenchment-teorin; stewardship-teorin; alignment-effekt; entrenchment-effekt; ägarstruktur; aktier med skilda röstvärden; ägarkoncentration;

    Sammanfattning : Inledning: Huruvida insynsägande påverkar finansiell prestation är ett beforskat område där tidigare studier kommit fram till olika slutsatser. Utifrån agentteorin torde insynsägande ha en positiv påverkan på finansiell prestation, utifrån entrenchment-teorin torde insynsägande påverka finansiell prestation negativt i och med ökad makt. LÄS MER

  5. 4. Familjeägandets påverkan på resultatkvalitet : bevis från Sverige

    Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Erik Axel Vinterskog; Philip Rissanen; [2019]
    Nyckelord :Familjeägda företag; diskretionära periodiseringar; agentteorin; the entrenchment effect; the alignment effect; resultatkvalitet; resultatmanipulation; modifierade Jones-modellen;

    Sammanfattning : Denna studie undersöker om det föreligger en skillnad i resultatkvalitet mellan familjeföretag och icke-familjeägda företag i en svensk kontext. Likt tidigare studier utgår denna studie från agentteorin, the alignment effect och the entrenchment effect. LÄS MER

  7. 5. Redistribution and the Alignment Effect: Theory and Evidence

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Författare :Ludvig Holmér; Axel Granström; [2018]
    Nyckelord :Redistributive politics; Alignment; Political Economy; Electoral competition;

    Sammanfattning : This paper studies the impact of political alignment on the redistribution of grants between central and local governments. A model, where the central government uses its discretionary power to further the prospects of its constituent parties at all levels of government, is constructed and used to make a prediction regarding the allocation of grants. LÄS MER