Sökning: "value relevance"

Visar resultat 6 - 10 av 519 uppsatser innehållade orden value relevance.

  1. 6. The valuation relevance of ESG score in the Nordic market - A study on the effect of ESG score on stock price and financial performance

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Ossian Malmberg; Daniel Skeppstedt; [2023-06-29]
    Nyckelord :;

    Sammanfattning : This study investigates the relationship between ESG score and ROA and ESG score and stock price. Furthermore, we investigate whether there exists an ESG premium and if this premium is fundamentally established in the firm. Our panel data sample consists of 73 Nordic firms with data between the years of 2015 – 2022. LÄS MER

  3. 7. Värderelevanseffekter av IFRS 16

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Tobias Frisell; Liam Hermansson; [2023-06-27]
    Nyckelord :IFRS 16; leasing assets; EBITDA; value relevance; the Ohlson model;

    Sammanfattning : On January first 2019, the new standard IFRS 16 regarding leasing was implemented. This standard aims to provide a more faithful representation of a company's assets and liabilities and reduce the need for investors to make adjustments in the financial statements. LÄS MER

  4. 8. Svenska Bankers Prognosutveckling för Kreditförluster under Införandet av IFRS 9 : En kvantitativ studie av redovisningsstandardens inverkan på svenska banker

    Kandidat-uppsats, Södertörns högskola

    Författare :Nour Al-Fakhoury; Nour-Eddin Shaker; [2023]
    Nyckelord :IFRS 9; Förväntade kreditförluster; konstaterade kreditförluster; svenska banker; medelstora banker; små banker;

    Sammanfattning : This study examines the impact of the transition from IAS 39 to IFRS 9 on the credit loss forecasting ability of banks, and its implications for value relevance. The implementation of IFRS 9 brought about a shift from the Incurred Credit Loss (ICL) model to the Expected Credit Loss (ECL) model, emphasizing forward-looking information. LÄS MER

  5. 9. “I Feel so at Home in This Subreddit" : A Netnographic Analysis of the Fan Subreddit r/ThelastofusHBOseries and Its Community-Building Aspects

    Magister-uppsats, Malmö universitet/Institutionen för konst, kultur och kommunikation (K3)

    Författare :Marlene Penn; [2023]
    Nyckelord :The Last of Us; fandom; online fan community; Reddit; netnography; communication; community building;

    Sammanfattning : This thesis examines the online fan community of the HBO series The Last of Us on the social media platform Reddit. Within this study, the fans’ communication practices on the subreddit r/ThelastofusHBOseries are researched and analyzed from a community-building perspective. The subreddit was observed employing a netnographic approach. LÄS MER

  7. 10. Circularity indicators in practice: Exploring companies’ application and linkages to sustainability

    Master-uppsats, Lunds universitet/Internationella miljöinstitutet

    Författare :Emilia Paulina Paredes Bassi; [2023]
    Nyckelord :circular economy; circularity indicators; circularity assessment; sustainability assessment; industry; Chile; Social Sciences;

    Sammanfattning : The Circular Economy (CE) has gained global recognition as a way to enable sustainability improvements in production and consumption systems. Numerous circularity indicators (c-indicators) have been developed by academia and practitioners to be used at the company level as analytical tools to measure progress towards a more circular economy. LÄS MER