Sökning: "handelshögskolan i stockholm institutionen för redovisning"

Visar resultat 36 - 40 av 995 uppsatser innehållade orden handelshögskolan i stockholm institutionen för redovisning.

1. 36. ESG Ratings and Stock Market Performance: Evidence of a Shift in Investor Preferences during a Period of Economic Distress in Scandinavia

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

   Författare :Johanna Hallstedt; Tim Nyllinge; [2023]
   Nyckelord :Socially Responsible Investing; ESG; Sustainable Investments; Corporate Resilience; Financial Risk;

   Sammanfattning : During the Covid-19 crisis, firms with high environmental, social, and governance (ESG) ratings traded within the Scandinavian markets had more significant pandemic-induced drops in stock returns than firms with low profiles in ESG. The difference was close to ten percentage points more severe for high-ESG compared to low-ESG firms. LÄS MER

3. 37. Towards Greener Pastures: Management of Corporate Sustainability Tensions in Internal Investment Decision-Making Processes

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

   Författare :Ludwig Donath; Martin Lindström; [2023]
   Nyckelord :Internal Investment Decision-Making; Corporate Sustainability Tensions; Resource Allocation Process; Capital Budgeting Process; Paradox Theory;

   Sammanfattning : This qualitative study investigates the integration of corporate sustainability in the internal investment decision-making process and how potential corporate sustainability tensions are managed through the process. The two investment processes for capital investments and product developments were analyzed as the processes consider different Scope emissions and are both essential in organizations' endeavors towards a greener future. LÄS MER

4. 38. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

   Författare :Heidi Hiltunen; Johanna Lindegren; [2023]
   Nyckelord :Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

   Sammanfattning : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. LÄS MER

5. 39. Predicting Nordic Takeover Targets: A Binary Logit Analysis

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

   Författare :Joanna Danielson; Siri Ridderstråle; [2023]
   Nyckelord :binary logit model; prediction; Nordics; takeover; target;

   Sammanfattning : This thesis aims to investigate if certain firm characteristics increase the likelihood of a company being acquired and if these factors can successfully predict which firms become subjects to takeovers in the Nordic setting. We compare data on a sample of Nordic targets and non-targets between the years 2012 and 2021, and test hypotheses regarding firm and industry characteristics, as well as market sentiments through binary logit models. LÄS MER

7. 40. Corporate Social Responsibility and Earnings Management

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

   Författare :Amanda Jansson; Johanna Radler; [2023]
   Nyckelord :earnings management; corporate social responsibility; ESG; discretionary accruals; transparent financial reporting;

   Sammanfattning : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. LÄS MER