Essays about: "Earnings"

Showing result 11 - 15 of 579 essays containing the word Earnings.

  1. 11. Fund Managers' Awareness of Announcement Premiums: A Study on Fund Managers' Investment Decisions

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Thomas Paal; Anton Svensson; [2023]
    Keywords : Mutual Funds; Earnings Announcement Premium; Macroeconomic Announcement Premium; Decreasing Exposure; Fund Outflows;

    Abstract : In this paper, we interview fund managers of actively managed Swedish mutual funds to understand how they trade around earnings announcements. Based on an academic paper that we use as the basis for our paper, the authors of the paper find that fund managers on average tend to decrease their exposure to stocks ahead of earnings announcements, even though there is a significantly increased risk-reward and earnings announcement premium to earn ahead of the announcements. READ MORE

  3. 12. Earnings Management in State-Owned Enterprises : A quantitative study comparing earnings management between Swedish state-owned and privately-owned enterprises

    University essay from

    Author : Felix Gustafsson; Nils Palmqvist; [2023]
    Keywords : Earnings Management; State-Ownership; State-Owned Enterprise; Positive Accounting Theory; Hybrid Organizations; Agency Theory;

    Abstract : .... READ MORE

  4. 13. Corporate Social Responsibility and Earnings Management

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

    Author : Amanda Jansson; Johanna Radler; [2023]
    Keywords : earnings management; corporate social responsibility; ESG; discretionary accruals; transparent financial reporting;

    Abstract : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. READ MORE

  5. 14. The granddaddy of underreaction events: Post-earnings announcement drift and information noisiness on the Swedish market

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

    Author : Sofia Berlin; Gustav Sandelin; [2023]
    Keywords : Post-earnings announcement drift; market efficiency; earnings surprises; information noisiness; stock price synchronicity;

    Abstract : This paper aims to answer the question of whether there is an existence of post-earnings announcement drift on the Swedish stock market and to what extent it can be explained by information noisiness. A sample of publicly listed firms on the Swedish stock market from 2002 to 2019 is used and the research design includes four different approaches to estimating earnings surprises which is a crucial step in investigating PEAD. READ MORE

  6. 15. The effect of dividend policy and financial performance on the P/E ratio : A study to investigate the ef ect of dividend and financial ratios on the P/E ratio of stocksin the Swedish stock market

    University essay from Umeå universitet/Handelshögskolan vid Umeå universitet

    Author : Samara Sharin; [2023]
    Keywords : Finance; Stock Market; Swedish stock market;

    Abstract : This master's thesis investigates the connection between profit margin, return on assets, long-term debt, and price-to-earnings (P/E) ratio and they relate to dividend. The study examines whether companies with increasing dividends and companies with decreasing and constant dividends have significantly different effects on the P/E ratio. READ MORE