Essays about: "Conservative Accounting"

Showing result 1 - 5 of 19 essays containing the words Conservative Accounting.

  1. 1. Research and Development Spending in Bankruptcy Prediction: Examining an Adjusted Ohlson O-score Model

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

    Author : Greta Grunewald; Sara Lunning; [2021]
    Keywords : Bankruptcy Prediction; Research and Development R D ; Ohlson O-score Model; Generally Accepted Accounting Principles GAAP ; Conservative Accounting;

    Abstract : This thesis investigates whether bankruptcy prediction applying the Ohlson O-score model can be enhanced by modifying accounting variables associated with research and development (R&D) spending. To examine this, we study the expected risk of bankruptcy and R&D intensity among listed firms in the United States from 1990 to 2019. READ MORE

  2. 2. Pricing Conservatism: An Empirical Study on the Value Relevance of Conservative Reserves in Swedish Firms

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

    Author : Jakob Lembke; Viktor Lundberg; [2020]
    Keywords : Abnormal return; Conservative Accounting; Conservative Reserves; Conservative Reserve Ratio; Market Efficiency;

    Abstract : The purpose of this study is to evaluate the financial market's efficiency in respect to conservative accounting. Particularly the study focuses on conservative accounting's influence on the reported return on owners' equity, including the influence of build-ups and realizations of conservative reserves. READ MORE

  3. 3. The mostly harmless accounting conservatism: a research on conditional conservatism in Sweden

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

    Author : Xiaoyu Ma; Dongyang Liu; [2019]
    Keywords : Conditional conservatism; Monetary policy; Macro-accounting; Aggregate earning property;

    Abstract : This study investigates the bilateral association between conditional accounting conservatism and macroeconomic indicators in Sweden. From Macro-to-micro, we analyze how monetary policy affects individual firm's conservative reporting choice. READ MORE

  4. 4. 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

  5. 5. Experimental study on effective width through openings using Kinect

    University essay from Lunds universitet/Avdelningen för Brandteknik

    Author : Juan Manuel Chaves Posada; [2018]
    Keywords : Kinect; Effective Width; Effective Width Through Openings; Boundary Layer; Flow Through Openings; Pedestrian Tracking; Low-Density Flows; Pedestrian Dynamics; Technology and Engineering;

    Abstract : The effective width model was introduced to show how the flow was linearly proportional to the effective width on stairwells accounting for the edge effect as well as lateral body sway. In this sense, small increments on the width of the stairwell were proven to increment the flow through it in a linear manner. READ MORE