Essays about: "Earnings guidance"

Showing result 1 - 5 of 7 essays containing the words Earnings guidance.

  1. 1. Investigating Real Earnings Management in the Relationship between Stock Returns and Top Management Stock Ownership

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Olle Saric; Pontus Lyngsten; [2021]
    Keywords : Stock returns; Stock ownership; Real Earnings Management; Sweden; Agency theory; Efficient Market Hypothesis.;

    Abstract : In this thesis the relationship between company performance and top management stock ownership in the Swedish market was examined. As well as conducting research on the influence real earnings management has on company performance, and how real earnings management relates to the top management stock ownership. READ MORE

  2. 2. Accounting for Cryptocurrencies - A Nightmare for Accountants

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Ellinor Sundqvist; Piia Hyytiä; [2019]
    Keywords : Cryptocurrency accounting; Earnings Management; Assets; Disclosures; Revenues; IFRS; IAS;

    Abstract : Cryptocurrencies are a phenomenon which has appeared more and more during the last years and is widely used by both individuals and entities. Their technological features have intrigued many, resulting in a significant growth of the number of cryptocurrencies available and an increased amount of areas of usage. READ MORE

  3. 3. Earnings Guidance: Diminishing but Still Relevant : A Study About the Earnings Guidance Phenomenon and Predictability on the Stockholm Stock Exchange 

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Carl Fagerdahl; Daniel Lundberg; [2015]
    Keywords : Earnings guidance; predictability; information asymmetry; signalling;

    Abstract : Aim: The aim of this paper is to document the earnings guidance phenomenon and to investigate the relationship between earnings guidance and predictability on the Stockholm Stock Exchange during the period 2005-2014.Theoretical framework and hypotheses: The efficient market hypothesis argues that a market is inefficient when prices do not reflect all available information. READ MORE

  4. 4. Component Depreciation in Swedish Real State Companies –A study of how private and municipal companies handle K3’s new requirement for component depreciation

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Simon Lind; David Scherling; [2014-06-17]
    Keywords : K3; component depreciation; real estate; municipal company;

    Abstract : Background and problem discussion: From the 1st of January 2014, the K3framework developed by the Swedish Board for Accounting Standards becamemandatory for large Swedish companies. K3 contains a requirement for tangibleassets to be divided into components if the difference in consumption of thecomponents was likely to be significant. READ MORE

  5. 5. A Guide to the Ga(a)p in the Street - A Quantitative Analysis of Sell-side Analysts' Exclusion Decisions Regarding Special Item Subcomponents and the Impact of Management Guidance on Street Earnings

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

    Author : Thordis Lajewski; Dovile Sniokaite; [2014]
    Keywords : Street Earnings; Earnings Guidance; Special Item Subcomponents; Analyst Exclusions; Non-GAAP earnings;

    Abstract : Firms' performance is reported by means of up to three earnings measures: firms' mandatory GAAP, firms' complementary pro forma and sell-side analysts' street earnings. The latter two measures (non-GAAP) are derived through the exclusion of earnings components, special (i.e. non-recurring) and incremental (i. READ MORE