Essays about: "Earnings Deviation"

Showing result 1 - 5 of 7 essays containing the words Earnings Deviation.

  1. 1. Procyclical effects of fair value accounting : A study of Nordic investment property companies

    University essay from Högskolan Väst/Avd för företagsekonomi

    Author : Jonas Andersson; Frank van Dorsselaer; [2021]
    Keywords : Fair value accounting; IFRS; investment property; dividends; NAV deviation;

    Abstract : Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. READ MORE

  3. 2. Work or Shirk : Finding the optimal enforced effort in activation and evaluating the job stimulus for social benefit recipients, by introducing effective leisure in a labor supply model

    University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Author : Oliver Rosengren; [2021]
    Keywords : Labor supply; benefits; social assistance; social benefits; job stimulus; earnings disregard; extensive margin; employment; shirking; effort; Arbetsutbud; bidrag; socialtjänst; ekonomiskt bistånd; socialbidrag; försörjningsstöd; jobbstimulans; ansträngning; sysselsättning; extensiva marginalen;

    Abstract : Social benefits were forecasted to increase by 13 percent to 2022 before the pandemic hit the economy (Prop. 2018/19:1). In the latest forecast it has almost doubled: an increase of 24 percent to 2022 (Prop. 2020/21:1). READ MORE

  4. 3. Post Earnings-Announcement Drift : A Comparative Study on the Impact of Measure Calculations

    University essay from KTH/Matematisk statistik

    Author : Hampus Hagström; [2016]
    Keywords : ;

    Abstract : This thesis investigate the phenomenon of post earnings-announcement drift where good (bad) interim reports are followed by an upward (downward) drift in stock price. The main question is whether the specific construction of the drift measure has any impact on the drift. READ MORE

  5. 4. The Performance of Gross-Profit to Asset on the Swedish Stock Market : A comparison to Book-to-Market and Earnings-to-Price in a time frame of 1994-2013

    University essay from Umeå universitet/Företagsekonomi

    Author : Larissa Emde; Cem Yildirim; [2016]
    Keywords : Gross-Profit to Asset; GPA; Book-to-Market; BP; Earnings-to-Price; EP; Swedish Stock Market; portfolio performance; value investing; quality investing;

    Abstract : This thesis examines the performance of portfolios sorted by gross-profit-to-asset (GPA) as a quality investing on the Swedish stock exchange. It constructs long-only portfolios and long-short portfolios sorted by GPA, book-to-market (B/P) and earnings-per-price (E/P). Thus, the thesis includes quality and value investing. READ MORE

  6. 5. Effect of Earnings Volatility on Cost of Debt: The case of Swedish Limited Companies

    University essay from Högskolan Dalarna/Företagsekonomi

    Author : Asif M Huq; [2016]
    Keywords : Earnings Quality; Earnings Volatility; Debt Contract; Cost of Debt; Swedish Debt Market; European Debt Crisis;

    Abstract : The paper empirically tests the relationship between earnings volatility and cost of debt with a sample of more than 77,000 Swedish limited companies over the period 2006 to 2013 observing more than 677,000 firm years. As called upon by many researchers recently that there is very limited evidence of the association between earnings volatility and cost of debt this paper contributes greatly to the existing literature of earnings quality and debt contracts, especially on the consequence of earnings quality in the debt market. READ MORE