Essays about: "Accounting-based measures"

Showing result 1 - 5 of 10 essays containing the words Accounting-based measures.

1. 1. The Impact of ESG Performance on Financial Performance : Evidence from NASDAQ Stockholm

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Pothupitiya Kankanamge Don Amila Chathuranga Silva; Hiba Hassan Bashir Siddig; [2023]
   Keywords : sustainability; ESG scores; ESG pillars; financial performance; ROA; Tobin s Q; good governance view; stakeholder theory; agency view; slack resource theory;

   Abstract : This thesis investigates whether environmental, social, and governance (ESG) performance impacts financial performance in the Swedish market. ESG performance is measured using the overall ESG score and the three individual pillar scores (environment, social, and governance). READ MORE

3. 2. The Impact of ESG Scores on Firm Performance: A Comparison of the European Market Before and After the 2008 Financial Crisis

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Arran Pickwick; Jacob Sewelén; [2021]
   Keywords : ESG; CSR; firm performance; Europe; EU; 2008 financial crisis; principal-agent theory; stakeholder theory; CFP;

   Abstract : This study explores the impact of ESG Scores on firm performance and seeks to establish whether the impact increased since the 2008 financial crisis. This is done by performing regressions on ESG Scores, and the respective pillars of Environmental, Social, and Governance, and firm performance, measured as both accounting-based performance, using ROA, and market-based performance, using Tobin’s Q. READ MORE

4. 3. How is ESG Affecting Stock Returns? A Portfolio- and Panel Data Analysis of US Firms in the S&P 500

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Per Jonas Partapuoli; Charlotte Breitz; [2020]
   Keywords : ESG; HML; S P 500; Momentum; Fama-French Five-factor Model; Portfolio Analysis; Panel Data Analysis; Sustainable Investing; Great Financial Crisis; Business and Economics;

   Abstract : The last two decades, socially responsible investing has emerged such that there is a value in itself to invest responsibly. This paper analyzes the relationship between Environmental, Social, Governance (ESG) and stock returns, and investigate if any of these three individual pillars have a more significant impact during the period 2005 – 2018. READ MORE

5. 4. Female Corporate Leaders and Firm Financial Performance- A study of 152 Swedish Public Companies during the Period of 2010-2017

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Astrid Lindquist; Ebba Sjöstrand; [2019]
   Keywords : Females as corporate leaders; Gender; Financial performance; Accounting-based measures;

   Abstract : This thesis tests whether there is a relationship between the presence of female corporate leaders and firm financial performance in one of the most gender equal countries in the world- Sweden. The study involves a collection of 152 Swedish public companies during a time period of eight years- from 2010 to 2017. READ MORE

6. 5. Sustainability, a means to reach higher profitability?

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Charlotte Artman; Viktor Kullberg; [2019]
   Keywords : ESGC Scores; financial performance; sustainability; legitimacy and uniqueness; Business and Economics;

   Abstract : The focus on sustainability has increased in our society during the last years and more firms are conducting CSR reports than ever before. Some claim that firms CSR efforts are only window dressing while other claims that sustainability leads to greater profitability for firms. READ MORE