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Visar resultat 1 - 5 av 16 uppsatser som matchar ovanstående sökkriterier.

  1. 1. Non-Financial Performance Measures in Executive Bonus Contracts and Firm Performance

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

    Författare :Kajsa Olsson; Pi-Lillebi Hermansson; [2022]
    Nyckelord :Firm performance; Agency Theory; Incentive Programs;

    Sammanfattning : This study investigates whether there is a relationship between the inclusion of non-financial performance measures (NFPM) in CEO bonus contracts and firm performance in the short- term perspective of one year. Data is hand collected from the preceding year's remuneration reports of 106 Nordic large cap firms listed on Nasdaq. LÄS MER

  3. 2. Executive Compensation and Earnings Management - A study of Swedish companies during the Global Financial Crisis

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Victor Johansson; [2021-06-24]
    Nyckelord :Accruals-based earnings management; real earnings management; executive compensation; global financial crisis;

    Sammanfattning : This study examines the impact of executive short-term cash compensation on earnings management and how the relationship is influenced by an economic crisis, the global financial crisis. For a sample of Swedish listed firms between 2005-2012, I find evidence of a negative association between executive compensation and accruals-based earnings management, but comparing the crisis period to the period before I find a positive association that is stronger during the crisis than in the period before. LÄS MER

  4. 3. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Anders Dahnér; Martin Hallgren; [2019-08-08]
    Nyckelord :Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Sammanfattning : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. LÄS MER

  5. 4. CEO Remuneration : A study on the impact of the Capital Requirement Directive IV’s bonus cap on the variable remuneration

    Magister-uppsats,

    Författare :Anisa Odzak; Amanda Skog; [2017]
    Nyckelord :Chief Executive Officer; Remuneration; Bonus Cap; EU Banking Sector; CRD IV; Managerial Power Theory;

    Sammanfattning : Background: Over the past decades, there has been a massive increase in the level of CEO remuneration, which has not been in line with the growth in company earnings and firm size. This massive increase in particularly variable remuneration was one of the main causes to the financial crisis during 2007-2008. LÄS MER

  7. 5. Rapportering av kortsiktig rörlig ersättning till VD : En balans mellan strategi och transparens.

    Magister-uppsats, Akademin för textil, teknik och ekonomi

    Författare :Fredrik Boberg; Joakim Alfredsson; [2015]
    Nyckelord :Transparency; disclosure; Chief Executive Officer; CEO; bonus payments; short term incentives; agency theory; legitimacy theory.; Transparens; frivillig rapportering; verkställande direktör; VD; bonus; kortsiktig rörlig ersättning; agentteorin; legitimitetsteorin.;

    Sammanfattning : Syftet med vår studie är att kartlägga och förklara hur transparenta svenska börsbolag är vid redovisningen av utfallet samt bakgrunden till kortsiktig rörlig ersättning för den verkställande direktören, samt att identifiera potentiella förklaringar och bakomliggande orsaker till transparensen. Vi har valt att studera de 29 bolag som representerar de 30 mest omsatta aktierna på Stockholmsbörsens Large Cap lista (OMXS30). LÄS MER