Sökning: "the entrenchment effect"

Visar resultat 1 - 5 av 9 uppsatser innehållade orden the entrenchment effect.

  1. 1. Familjeägandets påverkan på resultatkvalitet : bevis från Sverige

    Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Författare :Erik Axel Vinterskog; Philip Rissanen; [2019]
    Nyckelord :Familjeägda företag; diskretionära periodiseringar; agentteorin; the entrenchment effect; the alignment effect; resultatkvalitet; resultatmanipulation; modifierade Jones-modellen;

    Sammanfattning : Denna studie undersöker om det föreligger en skillnad i resultatkvalitet mellan familjeföretag och icke-familjeägda företag i en svensk kontext. Likt tidigare studier utgår denna studie från agentteorin, the alignment effect och the entrenchment effect. LÄS MER

  2. 2. Controlling minority shareholders' effect on value creation in M&A transactions

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

    Författare :Frida Ericsson; Sofia Knobel; [2018]
    Nyckelord :M A; Corporate Governance; ; Minority Expropriation; Ownership Structure;

    Sammanfattning : We examine the effect of having a controlling minority shareholder (CMS controller) - who holds a large fraction of a firm's voting rights without a proportional investment in the cash flow rights - on the extent of value creation from M&A transactions in Sweden. The data sample consists of 263 M&A transactions between 2003 and 2013, of which 109 were undertaken by firms with a CMS controller. LÄS MER

  3. 3. Ägarstrukturens påverkan på earnings quality

    Magister-uppsats, Linköpings universitet/FöretagsekonomiLinköpings universitet/Filosofiska fakulteten; Linköpings universitet/FöretagsekonomiLinköpings universitet/Filosofiska fakulteten

    Författare :Haris Custovic; Måns Linderoth; [2017]
    Nyckelord :Earnings quality; ownership structure; discretionary accruals; agency theory; earnings management.; Earnings quality; ägarstruktur; godtyckliga periodiseringar; agentteori; resultatmanipulering.;

    Sammanfattning : Introduction: Prior research, mainly based in USA and Asia, has shown a relationship between ownership structure and earnings quality. Low earnings quality might result in inefficient resource allocation, lower economic growth and unintended wealth transfers. LÄS MER

  4. 4. The relationship between firm performance and CEO turnover with CEO entrenchment as a moderator: An empirical study on the Swedish market

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Malin Magnusson; Johan Enarsson; [2017]
    Nyckelord :CEO turnover; Firm performance; CEO entrenchment; Ownership structure; Corporate governance; Business and Economics;

    Sammanfattning : Purpose: The aim of this thesis is to explain how prior firm performance affects CEO turnover with the moderating role of CEO entrenchment on the Swedish market. Theoretical perspectives: The theoretical framework provides different aspects which highlights corporate governance in a Swedish context and the impact of CEO entrenchment from an agency theory perspective. LÄS MER

  5. 5. Earnings Quality in Family Firms: A quantitative study in Sweden

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Mårten Andersen; [2016-09-15]
    Nyckelord :earnings quality; family firms; earnings management; dual class shares; accruals; entrenchment; alignment;

    Sammanfattning : MSc in Accounting.... LÄS MER