Sökning: "handelshögskolan i stockholm institutionen för redovisning"

Visar resultat 31 - 35 av 995 uppsatser innehållade orden handelshögskolan i stockholm institutionen för redovisning.

1. 31. Shop 'til you...receive a clean audit opinion: a quantitative study on whether Swedish private firms successfully engage in opinion shopping

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

   Författare :Viktoria Lyon; Hanna Ström; [2023]
   Nyckelord :Opinion shopping; Audit firm switches; Audit opinion;

   Sammanfattning : This study examines whether Swedish private firms successfully engage in opinion shopping. Further, the study expands on previous studies on opinion shopping by investigating the reasons behind audit firm switches. LÄS MER

3. 32. Agree to Disagree? Disentangling ESG Rating Disagreement and its Impact on Stock Returns

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

   Författare :Olof Gustavsson; Theodor Samaras; [2023]
   Nyckelord :ESG ratings; Disagreement; Stock returns; Risk; Uncertainty;

   Sammanfattning : This study investigates the phenomenon of ESG rating disagreement and its financial implications. Using a sample of the largest firms listed on the Nordic markets, we examined whether disagreement in ESG ratings from five widely used rating agencies between 2018-2022 positively affected the underlying stock returns. LÄS MER

4. 33. CSR performance and financial performance: the moderating role of CSR disclosure quality

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

   Författare :Sofia Dagfalk; Sofia Vögeli; [2023]
   Nyckelord :CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

   Sammanfattning : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. LÄS MER

5. 34. The pricing accuracy of the unbiased RIV model

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

   Författare :Jonny Jin; Daniel Klingberg; [2023]
   Nyckelord :Pricing accuracy; Residual income valuation; Unbiased accounting; Accounting measurement bias; Conservative accounting;

   Sammanfattning : This paper aims to investigate whether the pricing accuracy of the RIV model is improved with unbiased accounting. The introduction of the Feltham-Ohlson model has left researchers with an eagerness to propose a RIV model with high pricing accuracy. LÄS MER

7. 35. Stock Splits' Impact on Liquidity Under Current Market Conditions

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

   Författare :Ludvig Völcker; Lowiza Svensson; [2023]
   Nyckelord :Splits; Liquidity; Signaling; Optimal trading range; Nasdaq Stockholm;

   Sammanfattning : This study examines whether stock splits still improve liquidity under current market conditions. To do so, we conduct three t-tests to examine changes in the bid-ask spread, turnover in relation to market capitalization, and Amivest Liquidity Ratio, around 64 share splits on Nasdaq Stockholm between 2013 and 2022, both for individual firms and on a general level. LÄS MER