Essays about: "Earnings losses"

Showing result 1 - 5 of 24 essays containing the words Earnings losses.

  1. 1. The Valuation of Organization Capital Across Profit and Loss Firms

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

    Author : Edvard Hagman; Viggo Bastigkeit Ericstam; [2022]
    Keywords : intangible capital; organization capital; equity valuation; accounting conservatism; value relevance;

    Abstract : Investments in intangible capital and the frequency of reported losses have increased among firms over the last decades, in turn leading to a deteriorating link between book value of equity, earnings, and equity market values. Existing literature on the valuation of loss firms suggests that the value relevance of book value of equity and earnings is moderated by the extent of knowledge capital among these firms. READ MORE

  3. 2. The Long-term Effect of Macro Shocks at Labor Market Entry: Evidence from Taiwan

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Yunyi Jin; [2022]
    Keywords : Recession; Long-term effect; Labor market conditions;

    Abstract : The hit of the pandemic brought out an increasing unemployment rate in the labor market. Young workers coming of age are hugely influenced when going through the school-to-work transition, an early life stage impacting future careers. READ MORE

  4. 3. Goodwill Impairment and Earnings Management in the year of the pandemic

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Christine Dicken; Oskar Unger; [2021]
    Keywords : Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

    Abstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE

  5. 4. Founding Family Ownership and its Impact on Earnings Quality: A quantitative study on Swedish public firms

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

    Author : Rasmus Nordin; Gustav Scherstén; [2021]
    Keywords : Family ownership; earnings quality; earnings management; discreationary accruals; timely loss recognition;

    Abstract : This study examines the relationship between founding family ownership and earnings quality, by using data on companies listed on the Stockholm Stock Exchange between 2009 and 2019. There are two opposing theories as to how family ownership and earnings quality are associated, the alignment effect and the entrenchment effect. READ MORE

  6. 5. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
    Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Abstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE