Essays about: "Göran von Essen"

Found 2 essays containing the words Göran von Essen.

  1. 1. How does government ownership affect the relationship between fair value accounting and earnings quality?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Emma Ericsson; Göran von Essen; [2021]
    Keywords : earnings quality; fair value; investment properties; government ownership; corporate governance;

    Abstract : This thesis examines the effect government ownership has on the relationship between fair value accounting and earnings quality when “mark-to-model” techniques are used in fair value estimations. To this end we compare 36 real estate companies controlled by private interests with 32 real estate companies controlled by the state and municipal governments in Sweden. READ MORE

  2. 2. Do appropriations stimulate investments? A study of the relationship between appropriations and investments

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

    Author : Göran von Essen; Oscar Rosdahl; [2019]
    Keywords : ;

    Abstract : Investments are necessary for firms in order to stay competitive and grow(Klammer et al., 1991). For funding investments retained earnings have shown to be important in the Scandinavian context (Eklund, 2010), hence an improved cash flow to fund investments would be of importance. By deferring taxes cash flow could be improved. READ MORE