Essays about: "Institutional ownership"

Showing result 6 - 10 of 128 essays containing the words Institutional ownership.

1. 6. Impact of Corporate Governance Mechanisms on Total, Systematic, Market, and Insolvency Risk of Fintech

   University essay from Umeå universitet/Företagsekonomi

   Author : Sandun Randombage; Sudharshani Ramesh; [2023]
   Keywords : Fintech; Corporate Governance; Total Risk; Systematic Risk; Market Risk; Insolvency Risk;

   Abstract : Corporate governance practices of fintech companies have caused to increase in risk or caused to decrease in the risks. This study is mainly focused to identify the impact of corporate governance mechanisms, especially board structure and ownership structure, on the market-based risk of fintech companies. READ MORE

3. 7. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

   Author : Heidi Hiltunen; Johanna Lindegren; [2023]
   Keywords : Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

   Abstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE

4. 8. Giants at Play: A study on the impact of institutional ownership on firm performance

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

   Author : Allan Baker; Sébastian Pialot; [2023]
   Keywords : Institutional Ownership; Firm Performance; Blockholding; Agency Theory; Monitoring;

   Abstract : This study examines whether changes in the level of institutional ownership impact the market value and operating performance of firms. This is done by testing three different hypotheses based on different institutional ownership characteristics on a sample of 197 Swedish large- and mid-cap listed companies between the years 2016-2021. READ MORE

5. 9. ESG CONTRACTING: GREED OR GREEN? A GLOBAL STUDY OF OWNERSHIP INFLUENCE AND VALUE CREATION IN REGARD TO ESG CONTRACTING

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Rebecka Mannerford; Adèle Sveger; [2023]
   Keywords : ESG contracting; Activist ownership; Institutional ownership; Corporate governance; Agency theory;

   Abstract : This study investigates institutional and activist ownership pressure for implementing ESG contracting, and the potential value creation that follows in terms of financial and ESG performance. Using data from 11,521 publicly listed firms worldwide in the period 2007-2022, this longitudinal study employs a multivariate regression model in order to understand whether certain shareholders push for ESG contracting, and whether ESG contracting mitigates or reinforces agency costs. READ MORE

6. 10. Do institutional investors care about material ESG disclosure? Evidence from the SASB standards

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : João Monteiro; Laura Bahde; [2023]
   Keywords : ESG disclosure; SASB standards; institutional ownership; financial materiality; sustainable finance;

   Abstract : This paper examines the relationship between institutional ownership and SASB disclosure, by applying a linear probability model with fixed effects to our panel dataset. We find that certain groups of institutional investors demand SASB disclosure, and that their demand is sensitive to the disclosure costs faced by firms, namely information production and proprietary costs. READ MORE