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Visar resultat 1 - 5 av 81 uppsatser som matchar ovanstående sökkriterier.

1. 1. Does CSR Performance Impact a Firms' Engagement in Earnings Management?

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

   Författare :Tashfia Khan Latif; Maria Makhoul; [2024]
   Nyckelord :corporate social responsibility; earnings management; discretionary accruals; opportunistic perspective; integrative theory;

   Sammanfattning : This study examines the relationship between corporate social responsibility (CSR) and earnings management (EM). Specifically, we question whether firms investing in CSR also behave in an ethical manner to constrain EM, or if they engage in CSR as a way to hide corporate misconduct. LÄS MER

3. 2. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Jumoke Fiyinfolu Osibuamhe; Tolulope Odunayo Ogwumike; [2023-07-04]
   Nyckelord :Earnings management; Ownership structure; Managerial; Institutional; Highest holder; Nigeria; entrenchment;

   Sammanfattning : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. LÄS MER

4. 3. The granddaddy of underreaction events: Post-earnings announcement drift and information noisiness on the Swedish market

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

   Författare :Sofia Berlin; Gustav Sandelin; [2023]
   Nyckelord :Post-earnings announcement drift; market efficiency; earnings surprises; information noisiness; stock price synchronicity;

   Sammanfattning : This paper aims to answer the question of whether there is an existence of post-earnings announcement drift on the Swedish stock market and to what extent it can be explained by information noisiness. A sample of publicly listed firms on the Swedish stock market from 2002 to 2019 is used and the research design includes four different approaches to estimating earnings surprises which is a crucial step in investigating PEAD. LÄS MER

5. 4. Marknadens reaktion vid avslutade aktieåterköpsprogram

   Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Baltzar Loeper; Camarena Ricardo; [2023]
   Nyckelord :Share Buyback Program; Buy-and-Hold Abnormal Return; Abnormal Return; Market Reaction; Market Capitalization; Market-to-Book ratio; Aktieåterköpsprogram; Buy-and-Hold Abnormal Return; Avvikelseavkastning; Marknadsreaktion; Börsvärde; Market-to-Book kvot;

   Sammanfattning : This paper investigates the long-run market effects of open market share repurchase programs, specifically focusing on the influence of firm size (market capitalization) and market-to-book ratio on long-run abnormal returns. The study utilizes data from financial databases, including Nasdaq Stockholm and Eikon, as well as information from initiation announcements and other publicly available documents provided by firms listed on the Stockholm Stock Exchange from 2015 to 2022. LÄS MER

7. 5. ESG CONTRACTING: GREED OR GREEN? A GLOBAL STUDY OF OWNERSHIP INFLUENCE AND VALUE CREATION IN REGARD TO ESG CONTRACTING

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Rebecka Mannerford; Adèle Sveger; [2023]
   Nyckelord :ESG contracting; Activist ownership; Institutional ownership; Corporate governance; Agency theory;

   Sammanfattning : This study investigates institutional and activist ownership pressure for implementing ESG contracting, and the potential value creation that follows in terms of financial and ESG performance. Using data from 11,521 publicly listed firms worldwide in the period 2007-2022, this longitudinal study employs a multivariate regression model in order to understand whether certain shareholders push for ESG contracting, and whether ESG contracting mitigates or reinforces agency costs. LÄS MER