Essays about: "earnings levels"

Showing result 21 - 25 of 49 essays containing the words earnings levels.

1. 21. Corporate Window-Dressing: A Study of Earnings Management Across Ownership Groups in European IPOs

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Alexander Karlsson; Daniel Lindgren; [2019]
   Keywords : Earnings Management; Initial Public Offerings; Private Equity; Venture Capital; Accounting Accruals;

   Abstract : This paper studies earnings management in European IPOs and examines how it differs by three groups of issuers: private equity-backed, venture capital-backed, and non-sponsored. Using a sample of 2,126 IPOs between 1995 and 2015, we find compelling evidence of earnings management around the time of issuance. READ MORE

3. 22. Electric Cars for Balancing Variable Power on Gotland

   University essay from Lunds universitet/Industriell elektroteknik och automation

   Author : Hampus Mårtensson; [2019]
   Keywords : Smart Charging; Scheduled Charging; Vehicle-to-Grid; Smart Grid; Balancing Variable Power; Wind Power; Participation; Electric Vehicles; Gotland; Technology and Engineering;

   Abstract : The share of renewable power grows in the generation mix, wielding promises of substituting traditional CO2-intensive power production. In combination with the trend towards electrification of transport, opportunities are emerging to use electric vehicles for balancing the variability of the renewable power sources. READ MORE

4. 23. Corporate Social Responsibility (CSR) Disclosure and Earnings Management

   University essay from Göteborgs universitet/Graduate School

   Author : Kalle Ernfjord; Maria Voigt; [2018-07-02]
   Keywords : Corporate Social Responsibility CSR ; CSR disclosure; Earnings Management;

   Abstract : This study examines the relationship between CSR reporting and financial reporting. Specifically, we hypothesize that firms with extensive CSR disclosure have lower levels of earnings management (EM), and that such firms thereby provide more transparent financial reports compared to other firms. READ MORE

5. 24. Earnings management research design - An evaluation of aggregate and specific accruals models

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

   Author : Carl-Hugo Alhanko; Cecilia Hällzon; [2018]
   Keywords : Earnings management; Model design; Accruals models; Opportunistic behaviour;

   Abstract : This study aims to evaluate whether accruals models are useful to detect earnings management in listed Swedish companies. We analyse the ability of aggregate and specific accruals models to detect manipulation, to provide unbiased estimates of discretionary behaviour and to identify known cases of accruals fraud. READ MORE

6. 25. Intangible Assets and Analyst Forecast Errors

   University essay from Göteborgs universitet/Graduate School

   Author : Adam Ljungkvist; Anton Österlind; [2017-08-09]
   Keywords : ;

   Abstract : We examine whether firms’ total underlying intangible assets and the proportion of capitalized intangibles assets are related to analyst forecast errors, using a sample of listed firms using IFRS on the European stock markets. Previous research has shown that firms with high levels of intangible assets are more difficult for analysts to forecast correctly due to the uncertainty and complexity of intangible assets. READ MORE