Essays about: "Johanna Lindegren"

Found 3 essays containing the words Johanna Lindegren.

  1. 1. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

    Author : Heidi Hiltunen; Johanna Lindegren; [2023]
    Keywords : Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Abstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE

  3. 2. Att se framtiden i historien : att utforska platsers tidsjup och låta historiken motivera fortsatt utveckling och gestaltning, med fallstudie av Björnsnäs säteri

    University essay from SLU/Dept. of Landscape Architecture, Planning and Management (from 130101)

    Author : Johanna Trozelli; [2023]
    Keywords : landskapsarkitektur; trädgårdshistoria; gestaltning; Björnsnäs; Rudolf Abelin; Trozelli; kulturmiljö; kulturvärde;

    Abstract : Förestående arbete har syftat till att utforska hur landskapsarkitekten kan arbeta med platsers tidsdjup och historiska kontext utifrån sin gestaltande roll. Grunden för arbetet är tesen att platsers historik kan utgöra en resurs och resultera i mer välgrundade utvecklingsförslag. READ MORE

  4. 3. Dumb and Dumber: A Study of Capital Flows and Cross-sectional Mispricing

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Johanna Lindegren; Marcus Hober; [2021]
    Keywords : Mispricing; Pricing anomalies; Hedge funds; Mutual funds; Retail investors;

    Abstract : This study analyzes the role of smart money and dumb money in relation to cross-sectional mispricing of stocks, measured using eleven well-documented asset pricing anomalies. Further, we investigate whether dumber money is present in the market by examining the relationship between retail investor capital flows and mispricing in the cross section of stocks. READ MORE