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Visar resultat 1 - 5 av 104 uppsatser som matchar ovanstående sökkriterier.

  1. 1. Vilka är de bakomliggande faktorerna som påverkar nedskrivningar av goodwill i börsnoterade företag i Sverige, Finland, Danmark och Norge? : En kvantitativ studie kring företagets val av goodwillnedskrivning

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :Klaudia Nowakowska; Roksana Lipska; [2023]
    Nyckelord :Goodwill; impairments; OMX; CEO changes; economic conditions; company size; low profitability; IFRS 3; IAS 36; IAS 38; chi-square test; t-test; regression analysis; Goodwill; nedskrivningar; OMX; VD-byte; konjunkturläge; företagets storlek; lågt resultat; IFRS 3; IAS 36; IAS 38; chi2-test; t-test; regressionsanalys;

    Sammanfattning : The implementation of the IFRS framework in 2005 had a significant impact on the listed companies, as they became obligated to adhere to the new standard in preparing their consolidated financial statements. The new framework replaced annual amortization with regular impairment tests for goodwill. LÄS MER

  3. 2. Do creditors reward sustainable supply chains? : a study on how scope 3 emissions affect the cost of debt of European firms

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Ludvig Karlin; Hannes Prigorowsky; [2023]
    Nyckelord :Scope 1 emissions; Scope 3 emissions; Cost of debt; Sustainability reporting; CSRD; Carbon risk premium;

    Sammanfattning : In context of the forthcoming Corporate Sustainability Reporting Directive, this study examines how scope 3 emissions and the reporting thereof affect the cost of debt. Further, it investigates how scope 1 emissions affect the cost of debt and how the two scopes differ in materiality. LÄS MER

  4. 3. Modeling a Relationship between ESG Metrics and Financial Performance for Nordic Publicly-listed Companies

    Kandidat-uppsats, KTH/Matematisk statistik

    Författare :Cornelia Sparring; Topias Karlsson; [2023]
    Nyckelord :Sustainable finance; ESG variables; ESG score; Accounting-based financial performance; Market-based financial performance; Nordic Compass; Materiality; Hållbar finansiering; ESG variabler; ESG värde; Redovisningsbaserad finansiell prestation; Marknadsbaserad finansiell prestation; Nordic Compass; Materialitet;

    Sammanfattning : This study aims to identify whether a relationship between ESG performance and financial performance exists for Nordic publicly-listed companies, by conducting a multiple linear regression analysis. Also, it will be observed which (if any) ESG variables are of relevance. LÄS MER

  5. 4. Performance effects of operational efficiency and bargainingpower through different types of growth : A study between organic and inorganic growth

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Daniel Näslund; Theodor Hugoh; [2023]
    Nyckelord :Organic growth; Inorganic growth; M A; value creation; Resource-based view; Stakeholder theory; Shareholder theory; top executives; Organisk tillväxt; inorganisk tillväxt; förvärv; värdeskapande; företagsledning;

    Sammanfattning : Previous literature often argues that acquisitions are used as a tool for growth, and the value creation derives from the combination of businesses through synergy effects and the economies of scale. In the same academical and theoretical context, there is often a discussion on growth with a more organically approach, where the value comes throughresource utilization and internal efficiency. LÄS MER

  7. 5. The level of ownership held by PE firms : The impact on underpricing at IPO and performance post-IPO

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Julia Berglund; Viktor Granelli; [2023]
    Nyckelord :Private Equity; IPO; Underpricing; Long-run Performance; Ownership Structure; Retained Ownership;

    Sammanfattning : This study examines the specific ways in which private equity firms influence their portfolio companies to enhance their value, with a focus on the relationship between the level of retained ownership and post-IPO performance. Private Equity firms influence their portfolio companies in specific ways to enhance their value. LÄS MER