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Showing result 1 - 5 of 8 essays matching the above criteria.
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1. Evaluating information content of earnings calls to predict bankruptcy using machine learnings techniques
University essay from Högskolan Dalarna/Institutionen för information och teknikAbstract : This study investigates the prediction of firms’ health in terms of bankruptcy and non-bankruptcy based on the sentiments extracted from the earnings calls. Bankruptcy prediction has long been a critical topic in the world of accounting and finance. READ MORE
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2. Investigating Real Earnings Management in the Relationship between Stock Returns and Top Management Stock Ownership
University essay from Umeå universitet/FöretagsekonomiAbstract : 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
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3. Accounting for Cryptocurrencies - A Nightmare for Accountants
University essay from Umeå universitet/FöretagsekonomiAbstract : 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
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4. 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 institutionenAbstract : 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
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5. 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 institutionenAbstract : Background and problem discussion: From the 1st of January 2014, the K3 framework developed by the Swedish Board for Accounting Standards became mandatory for large Swedish companies. K3 contains a requirement for tangible assets to be divided into components if the difference in consumption of the components was likely to be significant. READ MORE