Essays about: "earnings levels"

Showing result 11 - 15 of 49 essays containing the words earnings levels.

  1. 11. Goodwill Impairment and Earnings Management in the year of the pandemic

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Christine Dicken; Oskar Unger; [2021]
    Keywords : Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

    Abstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE

  3. 12. Founding Family Ownership and its Impact on Earnings Quality: A quantitative study on Swedish public firms

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

    Author : Rasmus Nordin; Gustav Scherstén; [2021]
    Keywords : Family ownership; earnings quality; earnings management; discreationary accruals; timely loss recognition;

    Abstract : This study examines the relationship between founding family ownership and earnings quality, by using data on companies listed on the Stockholm Stock Exchange between 2009 and 2019. There are two opposing theories as to how family ownership and earnings quality are associated, the alignment effect and the entrenchment effect. READ MORE

  4. 13. 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

  5. 14. 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

  6. 15. Gender gaps and poverty traps in Mexico's labor markets

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Isaac Lopez Moreno Flores; [2020]
    Keywords : gender gaps; informality; labor force participation; multidimensional poverty; Social Sciences;

    Abstract : This research evaluated the existence and magnitude of different gender gap dimensions in the Mexican labor markets using a cross-section database from 2018. We also analyze how narrowing these gender gaps can contribute to reduce poverty levels in Mexico. READ MORE