Essays about: "accounting framework"

Showing result 11 - 15 of 258 essays containing the words accounting framework.

  1. 11. Evolving Community Detection in Dynamic Networks using Nonnegative Tensor Decomposition : An Approach Toward Green Networking

    University essay from Luleå tekniska universitet/Datavetenskap

    Author : Manasik Hassan Adam Ali; [2023]
    Keywords : ;

    Abstract : Around 1.8–2.8% of the world’s total greenhouse gas emissions are contributed by the ICT sector, with telecommunications networks accounting for 26.4% of this total ICT share. READ MORE

  3. 12. The Power of the Tides : A Quantitative Study Investigating the Momentum Strategy with 30 Industries

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Oscar Estéen; Jonathan Landahl; Hugo Karlsson; [2023]
    Keywords : Momentum strategy; industry momentum; risk management; market anomalies; momentum investing; portfolio management;

    Abstract : Background: Buying past winners and selling past losers has historically generated both profits and losses. The momentum strategy has been researched with risk measures and portfolio creation as fundamental components. READ MORE

  4. 13. ESG and Financial Performance Within the Automotive Industry

    University essay from Umeå universitet/Företagsekonomi

    Author : Lukas Granelli; Lukas Rådeström; [2023]
    Keywords : ESG; Automotive Sector; Financial Performance; Sustainability;

    Abstract : For many years has sustainability been an important factor for companies to consider. Earlier has sustainability been strongly connected with environmental work, but the concept has grown to include factors like working conditions, equality, and ethical business practices. READ MORE

  5. 14. 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

  6. 15. Unlocking Shareholder Value : A Study of Mergers and Acquisitions in Sweden

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Adam Becker; Ludvig Engström; [2023]
    Keywords : mergers and acquisitions; event study; signalling theory; agency theory; strategic fit; cumulative abnormal returns; buy-and-hold abnormal returns; short-term stock performance; long-term stock performance;

    Abstract : This thesis examines whether mergers and acquisitions (M&A), ranging from 2009 to 2020, are value-generating for acquiring shareholders in the short-term and long-term of companies listed on the Stockholm Stock Exchange. A cohesive and integrated theoretical framework is formed in which six firm-specific and deal-specific variables are hypothesized to have varying impacts on both short- and long-term stock performance for acquiring shareholders. READ MORE