Essays about: "Earnings Concepts"

Showing result 1 - 5 of 11 essays containing the words Earnings Concepts.

  1. 1. Analysts and earnings management - A sensemaking perspective

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

    Author : Dennis Dukic; Samuel Engstrand; [2022]
    Keywords : Analysts; Earnings quality; Earnings management; Sensemaking; Sensegiving;

    Abstract : This thesis examines how analysts make sense of earnings management, a topic which previous research has largely neglected. To examine this subject, we have conducted a qualitative single-case study based on semi-structured interviews with nine analysts. READ MORE

  3. 2. Investigating Real Earnings Management in the Relationship between Stock Returns and Top Management Stock Ownership

    University essay from Umeå universitet/Företagsekonomi

    Author : Olle Saric; Pontus Lyngsten; [2021]
    Keywords : Stock returns; Stock ownership; Real Earnings Management; Sweden; Agency theory; Efficient Market Hypothesis.;

    Abstract : In this thesis the relationship between company performance and top management stock ownership in the Swedish market was examined. As well as conducting research on the influence real earnings management has on company performance, and how real earnings management relates to the top management stock ownership. READ MORE

  4. 3. Unemployed individuals` preferences towards social investment policies. A case study of unemployed people`s preferences between labor market trainings and unemployment cash benefits in Sweden.

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Günel Abdullayeva; [2021]
    Keywords : Key words: human capital theory; labor market trainings; social investment; social policy preferences; unemployment cash benefits; Law and Political Science;

    Abstract : This master`s thesis designed to understand the social policy preferences of unemployed people from human capital investment perspectives. The aim of the research is to explain social policy preferences by referring to human capital theory to understand unemployed people`s preferences between unemployment cash benefits and labor market trainings. READ MORE

  5. 4. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
    Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Abstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE

  6. 5. What Factors Affect a Consumer’s Purchase Decisions and Perceptions of Sponsored Products in Esports Within Sweden?

    University essay from Umeå universitet/Företagsekonomi

    Author : Jocelyn Charraud; Marcus Widell; [2019]
    Keywords : sponsorship; esports; perceptions;

    Abstract : Problem: Esports budgets and earnings have significantly increased in the past years whichhas increased the level of involvement of corporate sponsors in esports. Ironically, researchaimed at sponsorship within esports is not so abundant. READ MORE