Essays about: "Accounting for Private Equity"

Showing result 1 - 5 of 11 essays containing the words Accounting for Private Equity.

1. 1. Ownership structure and accounting quality: A study on Swedish private equity backed companies

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Oscar Cederholm; Gustaf Persson; [2023]
   Keywords : Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

   Abstract : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. READ MORE

3. 2. Personal Carbon Allowances from a Legal Perspective

   University essay from Stockholms universitet/Stockholms miljörättscentrum (SMC)

   Author : Mona Schumny; [2023]
   Keywords : Personal Carbon Allowances; Carbon Accounting; Carbon Footprint; Climate Change; Paris Agreement;

   Abstract : To reach the Paris Agreement targets, the remaining carbon budget is about 2.3 tons of CO2e per person per year. However, current per capita emissions exceed the target, with a global average carbon footprint of 4.81 tons. READ MORE

4. 3. Portfolio Company CEOs as Boundary Spanners in Private Equity: An Institutional Logics Perspective on Inter-Organizational Management Control

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Kevin Bomboma; David Berg; [2021]
   Keywords : Private Equity; Portfolio Company CEO; Inter-Organizational Management Control Mechanisms; Institutional Logics; Boundary Spanner;

   Abstract : This paper responds to the call for further research into management control mechanisms (MCMs) used in inter-organizational relationships between private equity (PE) firms and portfolio companies (PCs). Drawing on a cross-sectional field study consisting of 10 PC CEOs of a large Nordic PE firm, this paper investigates how PC CEOs use inter- organizational MCMs to achieve a functional alignment between the different parties' institutional logics. READ MORE

5. 4. Corporate Window-Dressing: A Study of Earnings Management Across Ownership Groups in European IPOs

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Alexander Karlsson; Daniel Lindgren; [2019]
   Keywords : Earnings Management; Initial Public Offerings; Private Equity; Venture Capital; Accounting Accruals;

   Abstract : This paper studies earnings management in European IPOs and examines how it differs by three groups of issuers: private equity-backed, venture capital-backed, and non-sponsored. Using a sample of 2,126 IPOs between 1995 and 2015, we find compelling evidence of earnings management around the time of issuance. READ MORE

6. 5. Hedging Foreign Exchange Exposure in Private Equity Using Financial Derivatives

   University essay from KTH/Matematisk statistik

   Author : Filip Kwetczer; Carl Åkerlind; [2018]
   Keywords : Private Equity; Foreign Exchange Exposure; Hedging; Black-Scholes Model; Financial Derivatives; Private Equity; Valutaexponering; Hedging; Black-Scholes Modell; Finansiella Derivat;

   Abstract : This thesis sets out to examine if and how private equity funds should hedge foreign exchange exposure. To our knowledge the field of foreign exchange hedging within private equity, from the private equity firms’ point of view, is vastly unexplored scientifically. READ MORE