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Visar resultat 1 - 5 av 98 uppsatser som matchar ovanstående sökkriterier.

1. 1. Combining Value Investing with Quality Investing: Empirical Evidence from the European and Nordic Stock Markets

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

   Författare :Oleksii Chepil; [2024]
   Nyckelord :value investing; quality investing;

   Sammanfattning : The aim of this thesis is to explore whether stock selection based on five value metrics and six quality metrics can generate superior returns compared to the overall market. The selected markets are the Nordic one (Nasdaq OMX Nordic 120 being the benchmark) and the European one (STOXX Europe 600 being the benchmark), while the selected time period is 2001-2023 for Europe and 2010-2023 for the Nordics. LÄS MER

3. 2. FISCAL POLICY AND GENDER INEQUALITY : A CASE OF AGRICULTURE SECTOR IN NIGERIA

   Magister-uppsats, Södertörns högskola/Nationalekonomi

   Författare :Adetutu O Emmanuel; [2023]
   Nyckelord :;

   Sammanfattning : Over the years governmental efforts to resolve the issues of gender inequality particularly in the developing countries appear to be less significant, and some scholars have identified this failing as the bane of economic growth and development in such countries. It is argued that the consequences which stems from discrimination against women who constitute about 70% of agricultural labor market in Nigeria and their low empowerment in Nigeria's agriculture sector led to the overall low productivity in the country's agriculture sector. LÄS MER

4. 3. Ownership structure and accounting quality: A study on Swedish private equity backed companies

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

   Författare :Oscar Cederholm; Gustaf Persson; [2023]
   Nyckelord :Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

   Sammanfattning : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. LÄS MER

5. 4. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   Master-uppsats, Umeå universitet/Företagsekonomi

   Författare :Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Nyckelord :Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Sammanfattning : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. LÄS MER

7. 5. IFRS Impact on Swedish Companies

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Alexander Gunnervall; Jiahe Cheng; [2023]
   Nyckelord :Value Relevance; Linear Regression Analysis; IFRS Implementation; Ohlson Model; Market Value of Equity; Book value of equity; Earnings.; Business and Economics;

   Sammanfattning : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. LÄS MER