Sökning: "income persistence"

Visar resultat 6 - 9 av 9 uppsatser innehållade orden income persistence.

  1. 6. IFRS Implementation in Germany and the UK : And its Effects on the Quality of Accounting Information from an Investor Perspective

    Kandidat-uppsats, IHH, Företagsekonomi

    Författare :Daniil Bargman; Lisa Hansmann; [2011]
    Nyckelord :IFRS; German GAAP; UK GAAP; Accounting Quality; Information Asymmetry; IASB; Basu measure; Market-to-Book MTB ratio; Earnings-Returns Association; Earnings Management;

    Sammanfattning : This thesis investigates whether IFRS adoption has led to an increase in the relevance of accounting information for investment decisions. Furthermore, the effects of IFRS are implicitly compared across accounting traditions. LÄS MER

  3. 7. Is There Persistence in Growth on the Swedish Stock Market?

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

    Författare :Niklas Brantberg; Philip Gunnstam; [2011]
    Nyckelord :Growth; Persistence; Forecasting; Valuation; Extrapolation;

    Sammanfattning : Forecasting growth rates are fundamental when valuing a company. Previous research has shown that growth forecasts are often based on extrapolating historical growth. This method has been criticized, and we study if this critique is rational in a Swedish context. LÄS MER

  4. 8. Reinterpreting China’s Regional Disparities from ‘New Economic Geography’ Perspective

    Master-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Shuning Sun; [2011]
    Nyckelord :China; regional disparities; geography; policy; new economic geography; industrial agglomeration; Theil index; Social Sciences;

    Sammanfattning : The persistence of regional disparities at different spatial dimensions, especially the income gap among three major economic belts (i.e. East, Central, and West), is one of the most striking characters of economic development process in China since the reform and opening-up policy in the late 1970s. LÄS MER

  5. 9. Global Rectificatory Justice : Repairing for Colonialism and Ending World Poverty

    Magister-uppsats, Centrum för tillämpad etik

    Författare :David Sigurthorsson; [2006]
    Nyckelord :Global justice; rectificatory justice; historical injustice; historical obligations; collective obligations; colonialism; poverty; reparation.;

    Sammanfattning : The current state of the global distribution of income, wealth, and well-being is in many respects the product of historical acts and processes. Of these, some have been just, others not. In philosophical discourse, processes of the latter kind are referred to as historical injustices. LÄS MER