Sökning: "firm-level effects"

Visar resultat 21 - 25 av 50 uppsatser innehållade orden firm-level effects.

  1. 21. Political Risk & Earnings Quality : An analysis of political effects on earnings management

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Simon Hawborn Dahlstedt; [2019]
    Nyckelord :Political risk; Uncertainty; Earnings quality; Earnings management;

    Sammanfattning : The high level of political risk might enhance the information asymmetry between managers and stakeholders, therefore leading to increased opportunity for earnings management activities, which depress the usefulness of financial information. On the other hand, times of high political uncertainty possibly increase the demand for information among stakeholders, consequently leading to enhanced scrutiny and fewer earnings management activities. LÄS MER

  3. 22. The mostly harmless accounting conservatism: a research on conditional conservatism in Sweden

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

    Författare :Xiaoyu Ma; Dongyang Liu; [2019]
    Nyckelord :Conditional conservatism; Monetary policy; Macro-accounting; Aggregate earning property;

    Sammanfattning : This study investigates the bilateral association between conditional accounting conservatism and macroeconomic indicators in Sweden. From Macro-to-micro, we analyze how monetary policy affects individual firm's conservative reporting choice. LÄS MER

  4. 23. “GREASING” OR “SANDING-THE-WHEELS”? AN EMPIRICAL ASSESSMENT ON THE IMPACT OF CORRUPTION ON FIRM INNOVATION IN CHINA

    Magister-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Melody Trinh; [2019]
    Nyckelord :corruption; China; firms; innovation; grease-the-wheels; sand-the-wheels; Social Sciences; Business and Economics;

    Sammanfattning : Corruption is generally considered to affect firm innovation negatively. Yet recent scholarship is indicating that corruption may yield positive effects on innovation practices by removing certain barriers associated with starting up or operating businesses. LÄS MER

  5. 24. National framework conditions, technological regimes and knowledge dynamics: A multilevel analysis of international innovation collaboration

    Master-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Severina Chetin; [2019]
    Nyckelord :international innovation collaboration; national framework conditions; technological regimes; multilevel analysis.; Social Sciences;

    Sammanfattning : The behavior of a firm to engage in international innovation collaborations is characterized by complex relations that are identified at more than one level. However, less has been done to understand multilevel interactions and the effects of the national framework conditions. LÄS MER

  7. 25. Tvingande byrårotations påverkan på total revisionskvalitet : En studie av såväl faktiska som synbara aspekter i Sverige

    Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet/Handelshögskolan

    Författare :Christoffer Bengtsson; Oscar Thorell; [2018]
    Nyckelord :Audit quality; mandatory audit-firm rotation; independence in fact; independence in appearance; Revisionskvalitet; tvingande byrårotation; faktiskt oberoende; synbart oberoende;

    Sammanfattning : Sammanfattning Bakgrund: Härlett ur finansiella skandaler har revisorns oberoende i allmänhet ifrågasatts och som åtgärd har EU-kommissionen via ett revisionspaket påfört regler om tvingande byrårotation för företag av allmänt intresse. Den relationella uppdragstiden mellan revisionsbyråer och klienten har således tidsbegränsats. LÄS MER