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Visar resultat 6 - 10 av 21 uppsatser som matchar ovanstående sökkriterier.

  1. 6. The Hedging Premium

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Jakob Mathiasson; Philip Hausenkamph; [2022]
    Nyckelord :Risk Management; Hedging; Firm Value; Insider Ownership; Foreign Ownership; Business and Economics;

    Sammanfattning : Seminar Date: 2022-06-01 Course: BUSN79, Degree Project in Accounting and Finance Authors: Jakob Mathiasson & Philip Hausenkamph Examiner: Reda Moursli Key Words: Risk Management, Hedging, Firm Value, Insider Ownership, Foreign Ownership Purpose: The purpose of this paper is to investigate the impact of hedging derivatives on firm valuation in present time, as well as the partial effect of different corporate ownership structures affecting the relationship between hedging and firm value. Methodology: The econometrical approach is based on a random effects model, however also complimented by a fixed effects model. LÄS MER

  2. 7. Esse Non Videri

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Jakob Skåring; Erik Arnell; [2022]
    Nyckelord :Sphere ownership; corporate ownership; earnings management; accrual based earnings management; Business and Economics;

    Sammanfattning : Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to investigate if earnings management is influenced by sphere control in a general sense, as well as family sphere and non-family sphere control. We therefore ask the following research question: Does sphere ownership influence the level of earnings management in Swedish firms? Methodology: We are addressing our research question empirically by estimating Pooled Ordinary Least Squares (POLS) and random effect regressions, using robust standard errors clustered by firm. LÄS MER

  3. 8. Board Tenure: To Limit or Not To Limit?

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

    Författare :Gustaf De La Motte; Jakob Hägglund; [2021]
    Nyckelord :Board Tenure; Corporate Governance; Corruption; Firm Performance;

    Sammanfattning : This study investigates the relationship between board tenure and firm performance and how this relationship may be affected by corruption. We use two multivariable regression models on a dataset consisting of firm-year observations from 39 selected countries in different economic and political development stages during 2011-2019. LÄS MER

  4. 9. The relationship between board tenure and firm performance and the moderating effect of CSR - A study on Swedish listed firms

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

    Författare :Ella Beckvid; Gustav Erikson; [2021]
    Nyckelord :Board Tenure; Entrenchment; Corporate Social Responsibility;

    Sammanfattning : We investigate whether average board tenure influences firm performance in Swedish listed firms during the period 2007-2019. We hypothesize that the trade-off between knowledge accumulation and loss of independence over the tenure motivates an inverted U-shaped association. LÄS MER

  5. 10. Founding Family Ownership and its Impact on Earnings Quality: A quantitative study on Swedish public firms

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

    Författare :Rasmus Nordin; Gustav Scherstén; [2021]
    Nyckelord :Family ownership; earnings quality; earnings management; discreationary accruals; timely loss recognition;

    Sammanfattning : This study examines the relationship between founding family ownership and earnings quality, by using data on companies listed on the Stockholm Stock Exchange between 2009 and 2019. There are two opposing theories as to how family ownership and earnings quality are associated, the alignment effect and the entrenchment effect. LÄS MER