Essays about: "André Sjögren"

Found 2 essays containing the words André Sjögren.

1. 1. Value creation in sponsored and non-sponsored spin-offs

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

   Author : André Sjögren; [2022]
   Keywords : Spin-offs; Ownership; Sponsors; Excess Returns; CAPM;

   Abstract : I examine whether spin-offs create value and if there is a difference between sponsored and non-sponsored firms by examining announcement-day share price performance, long-term share price performance, and long-term change in operational performance. The measures used were calculated on an unadjusted basis, in line with prior research, and on a risk-adjusted basis, using the Capital Asset Pricing Model. READ MORE

3. 2. The relationship between CSR performance and tax avoidance : Do firms view CSR expenses and tax payments as substitutes of complements and is the perception affected by firms' customer models?

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

   Author : Oskar Sjöström; André Sjögren; [2021]
   Keywords : Corporate social responsibility; ESG; Tax avoidance; Customer models; Corporate incentives;

   Abstract : We examine whether companies view CSR expenses and tax payments as substitutes or complements and if perceptions differ between close-to-market and business-to-business firms by looking at the relationship between CSR performance and tax avoidance. To investigate this, we use fixed effects regression models on an unbalanced dataset consisting of public firms with headquarters in the Nordics and UK. READ MORE