Essays about: "Reported Earnings"

Showing result 1 - 5 of 38 essays containing the words Reported Earnings.

  1. 1. Is sustainable behavior profitable or is it just a necessity?

    University essay from Göteborgs universitet/Graduate School

    Author : Hannah Björnerhag; [2022-06-30]
    Keywords : Share price; disclosure of emissions; GHG; legitimacy theory; GRI;

    Abstract : This thesis investigates the relationship between a firm’s share price and Greenhouse Gas (GHG) disclosure. Using a sample of Swedish listed firms from 2013 - 2019, I observe that there exist no significant relationship between share price and GHG disclosure. READ MORE

  3. 2. Skill Returns and Labor Market Mismatches - Exploring Workforce Potential in Urban Ghana and Kenya

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Matilda Persson; [2022]
    Keywords : skill returns; labor market mismatches; Ghana; Kenya; STEP; human capital; Business and Economics;

    Abstract : Ghana and Kenya have both made significant efforts to strengthen the skills profile of their young and growing workforces. Raising skill levels and matching workers correctly to jobs is believed to increase productivity and reduce unemployment. READ MORE

  4. 3. The Valuation of Organization Capital Across Profit and Loss Firms

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

    Author : Edvard Hagman; Viggo Bastigkeit Ericstam; [2022]
    Keywords : intangible capital; organization capital; equity valuation; accounting conservatism; value relevance;

    Abstract : Investments in intangible capital and the frequency of reported losses have increased among firms over the last decades, in turn leading to a deteriorating link between book value of equity, earnings, and equity market values. Existing literature on the valuation of loss firms suggests that the value relevance of book value of equity and earnings is moderated by the extent of knowledge capital among these firms. READ MORE

  5. 4. Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Henric Mörch; Hampus Hällgren; [2022]
    Keywords : accounting manipulation; fraud; earnings management; Benford’s Law; the Jones Model;

    Abstract : In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. READ MORE

  6. 5. Predicting the Direction of Movement of Abnormal Returns using Earnings Conference Calls and FinBERT

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Adam Rudolfsson; Carl Sandström; [2022]
    Keywords : Sentiment Analysis; Machine Learning; FinBERT; Finance; Abnormal Return; Business and Economics;

    Abstract : Earning conference calls is an important communication tool for companies to provide relevant information about the latest quarter based on the reported earnings. However, the research on the impact of the earning conference calls has for long been a relatively unexplored subject. READ MORE