Sökning: "income smoothing"

Visar resultat 36 - 40 av 44 uppsatser innehållade orden income smoothing.

  1. 36. 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. 37. The Impact of Smoothing on Firm Value - An Industry Analysis

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Henriette Struck; Sara Fiehn; [2011]
    Nyckelord :Management of enterprises; industry analysis; value premium; income smoothing; earnings management; risk management; cash-flow smoothing; Företagsledning; management; Business and Economics;

    Sammanfattning : The purpose of this study is to analyze the impact of smoothing on firm value in the US Electricity, Oil & Gas Producers, Pharma & Biotechnology, Retail and Leisure & Tourism Industry. We find that investors value smooth earnings in the Oil & Gas, Electricity & Alternative Energy and Leisure & Tourism Industry. LÄS MER

  4. 38. The relationship between consumptions and incomes for China and India : An ARDL Bound Test Approach

    Magister-uppsats, Institutionen för samhällsvetenskaper

    Författare :Shengjin Yu; [2011]
    Nyckelord :bounds test; GDP; Consumption; China; India;

    Sammanfattning : China and India have many in common, are geographically large developing countries with enormous populations, but with notably different economic systems. This paper focus on exploring the relationship between GDP and consumption behaviors in China and India over the period 1978-2006. LÄS MER

  5. 39. R&D Capitalization and The Income Smoothing Hypothesis – A study of Swedish listed Companies

    Master-uppsats, Företagsekonomiska institutionen

    Författare :Karen Fuentes; Annelie Persson; [2011]
    Nyckelord :Earnings management; income smoothing; R D accounting; R D capitalization; ΔROA;

    Sammanfattning : This paper examines whether Swedish listed firms use research and development (R&D) accounting as a tool for income smoothing (hypothesis 1). One controversial accounting issue concerning R&D is that R&D capitalization could be influenced by earnings management purposes due to a subjective accounting treatment. LÄS MER

  7. 40. Weaving Livelihoods: A study of the determinants and effects of Livelihood Diversification on Guatemalan weaving households

    Master-uppsats, Lunds universitet/LUMID International Master programme in applied International Development and Management

    Författare :Umair Anas Anas; [2010]
    Nyckelord :Sustainable livelihoods; Livelihood diversification; Guatemala; textile; weaving; household study; Social Sciences;

    Sammanfattning : The objective of this study is to explore the rationale behind livelihood diversification behavior of rural Guatemalan households involved in the weaving sector. Livelihood diversification behavior stems from the necessity for rural households to manage risk, accumulate assets, cope with sudden environmental crises or pursue diversification as a natural strategy stemming from a historically social importance. LÄS MER