Sökning: "earnings forecasts"

Visar resultat 11 - 15 av 41 uppsatser innehållade orden earnings forecasts.

  1. 11. Financial Analysts' Herding Behavior in a Fluctuating Macro-economy

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Johan Widén; Gustav Kölby; [2017]
    Nyckelord :Herding; Analyst behavior; Forecasting; Macro-economy;

    Sammanfattning : Financial analysts make forecasts that are either herded or bold. The accuracy of the forecast varies, and could be influenced by economic- and personal matters. LÄS MER

  3. 12. Can Women take on Corporate Short-Termism? An Empirical Study of Executive Gender among Other Determinants of Corporate Short-Termism measured through Earnings Manipulation

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för företagande och ledning

    Författare :Sara Hlatky; Alexa Straus; [2017]
    Nyckelord :short-termism; gender; executives; earnings management; earnings fraud;

    Sammanfattning : Executives face intense public scrutiny for excessive risk taking connected to large near-term pay-offs as well as receiving extremely high compensation, even in times of poor performance. This stands in stark contrast to a lack of conclusive findings on corporate short-termism in the academic literature. LÄS MER

  4. 13. Swedish Stock Returns and the Cyclically Adjusted Price to Earnings Ratio

    Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Joel Nilsson; [2017]
    Nyckelord :CAPE; Stock Returns; Equity Markets; Market Forecasts; Business and Economics;

    Sammanfattning : Evidence from the U.S equity market shows that the cyclically adjusted price to earnings ratio (CAPE) is a strong predictor of future long-horizon stock returns. This paper focuses attention on the Swedish equity market to see whether the CAPE-ratio is applicable to the Swedish market. LÄS MER

  5. 14. The Persistent Measurement Biases

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

    Författare :Hans Liang; [2017]
    Nyckelord :Equity Valuation; Linear Information Models; Accounting-Based Valuation; Conservative Accounting;

    Sammanfattning : Despite recent advancements in the field of accounting-based valuation, the challenges in linking forecasts of residual income levels to past financial statements; and simultaneously considering the effects of conservatism in the accounting, remain. This paper describes the exploration of an equity valuation model that adheres to a linear information model as conceptualised by Ohlson (1995), and Feltham and Ohlson (1995) in the forecasts of earnings, which is parsimonious and individual for each firm. LÄS MER

  7. 15. Earnings management genom återföring av avsättningar : En studie av noterade bolag på Nasdaq OMX Stockholm

    Uppsats för yrkesexamina på avancerad nivå, Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Författare :Anna Brännhult; Emelie Söder; [2017]
    Nyckelord :Earnings management; creative accounting; accruals; accrual reversals; earnings targets;

    Sammanfattning : Det är genom den finansiella redovisningen som företag redogör för sina prestationer. Företag eftersträvar att redovisa höga vinster i syfte att värna om relationen till intressenter, vilken är relaterad till finansiell information. Earnings management utgör ett verktyg för att styra redovisad information i önskad riktning. LÄS MER