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Found 2 essays matching the above criteria.

  1. 1. Dressing the Bride Phenomenon - Earnings management on the Swedish IPO market

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Joar Jansson; Ludwig Enström; [2017]
    Keywords : Initial public offerings; Earnings management; Accruals; Failed IPO;

    Abstract : By studying abnormal changes in accruals for Failed and Successful IPOs, we show that earnings management prior IPOs exists on the Swedish IPO market. Defining Failed IPOs as firms announcing they will go public but never proceed with an IPO, we introduce a difference-in-difference approach using Successful IPOs as the control group. READ MORE

  2. 2. Privatisation in Transition- The Polish Way

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Martin Stålhandske; [2007]
    Keywords : Privatisation; Private sector development; de novo firms; Transition; Poland; Economics; econometrics; economic theory; economic systems; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik; Business and Economics;

    Abstract : The focus of this study is on the privatisation process in a state of transition. This study set out to distinguish the essential factors which explain and promote the emergence of a dominant private sector. From that, two different approaches to privatisation are examined and analysed; the Washington consensus and the Evolutionary approach. READ MORE