Essays about: "ACCOUNTING FOR FUNDS"

Showing result 1 - 5 of 15 essays containing the words ACCOUNTING FOR FUNDS.

1. 1. 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

3. 2. Do appropriations stimulate investments? A study of the relationship between appropriations and investments

   University essay from Umeå universitet/Företagsekonomi

   Author : Göran von Essen; Oscar Rosdahl; [2019]
   Keywords : ;

   Abstract : Investments are necessary for firms in order to stay competitive and grow(Klammer et al., 1991). For funding investments retained earnings have shown to be important in the Scandinavian context (Eklund, 2010), hence an improved cash flow to fund investments would be of importance. By deferring taxes cash flow could be improved. READ MORE

4. 3. The Effect of Banks’ Commission Fees in Brazilian IPOs’ Underpricing

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Thiago Medeiros de Mattos Brito; [2019]
   Keywords : IPO; Underpricing; Underwriters; Commission Fees; Brazilian Capital Market; Business and Economics;

   Abstract : It is known that underpricing is a widely researched topic worldwide by many different aspects, having instigated studies over the last decades to find reasons in order to explain this phenomenon. However, its relation with banks’ commission fees is still a little explored field, possibly due to the lack of data available to test for this hypothesis. READ MORE

5. 4. The Post-IPO Performance of Venture Capital-backed Companies - Evidence from the European High-Tech Industry

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Jonas Hollacher; Julia van Holt; [2018]
   Keywords : Venture Capital; Operating Performance; Market Performance; Post-IPO; High-Tech;

   Abstract : This thesis focusses on the question whether VC-backing is positively related to the long-term post-IPO performance of companies. It thereby aims to contribute to the clarification of the broader question whether VC funds create lasting value for European high-tech companies through their financing and continued provision of monitoring and advise services. READ MORE

6. 5. Hedging Foreign Exchange Exposure in Private Equity Using Financial Derivatives

   University essay from KTH/Matematisk statistik

   Author : Filip Kwetczer; Carl Åkerlind; [2018]
   Keywords : Private Equity; Foreign Exchange Exposure; Hedging; Black-Scholes Model; Financial Derivatives; Private Equity; Valutaexponering; Hedging; Black-Scholes Modell; Finansiella Derivat;

   Abstract : This thesis sets out to examine if and how private equity funds should hedge foreign exchange exposure. To our knowledge the field of foreign exchange hedging within private equity, from the private equity firms’ point of view, is vastly unexplored scientifically. READ MORE