Sökning: "earnings benchmarks"
Visar resultat 1 - 5 av 6 uppsatser innehållade orden earnings benchmarks.
1. Who’s managing earnings? A personality study of earnings management - Using algorithms to analyze how CEO personality traits engage in earnings management
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : Extensive research explains the underlying reasons to why firms engage in value-destroying and risky earnings management. There is subjectivity involved in these decisions, and to explain why managers engage in earning management differently, recent research has started to go beyond the traditional motives to explain why CEOs manage earnings differently. LÄS MER
2. Backtesting the Magic Formula in the Brazilian Stock Market
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : This thesis performs a backtest of the Magic Formula for the Brazilian stock market in the period between 2006 and 2015. The Magic Formula methodology is a stock picking strategy that combines Return on Capital and Earnings Yield factors in a ranking system aiming to outperform the market average. LÄS MER
3. The Adoption of the IFRS in the European Union - A study of potential harmonization effects across European capital markets
C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This study investigates potential harmonization effects of capital market reactions in the EU with regards to the mandatory implementation of IFRS for listed firms. We compare data from two periods of different prevailing accounting regimes, from five EU member states of which the UK serves as a benchmark for changes in market reactions. LÄS MER
4. Omklassificering till forsknings- och utvecklingskostnader : En studie om förekomsten av Earnings Management i Sverige när uppsatta resultatmål inte nås
Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/FöretagsekonomiSammanfattning : Dagens redovisningsregler, som behandlar hur svenska bolag ska redovisa forskning och utveckling (FoU), inrymmer godtycklighet och förser företagsledningar med möjligheten att själva bedöma hur kostnadsposter ska redovisas. Detta öppnar för att företagsledare kan manipulera kostnaderna och vilseleda sina intressenter gällande företagets prestationer, vilket är ett utövande av Earnings Management (EM). LÄS MER
5. The Accruals Based Trading Strategy on the Swedish Stock Market: Does the benchmark when classifying extreme accrual firms have an impact on the trading strategy’s effectiveness?
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : Purpose: To investigate if it is possible to earn abnormal returns from the accruals based trading strategy in Sweden. The aim is also to examine if the benchmark used when classifying firms into accruals portfolios has an impact on the abnormal returns from the trading strategy. LÄS MER