Essays about: "Interim reporting"

Found 3 essays containing the words Interim reporting.

  1. 1. The use and effects of non-GAAP earnings in the Swedish setting

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

    Author : Taneli Tolonen; Martin Pütsep; [2016]
    Keywords : Non-GAAP earnings; Swedish data; Industry classification; Event study; Value relevancy;

    Abstract : Non-GAAP earnings are commonly reported figures that do not follow the guidelines for earnings defined by accounting standards but are constructed instead by the company managers without restraint. Lately, there has been an increased focus and discussion on the integrity of the non-GAAP earnings as they might give a misleading indication about the financial performance. READ MORE

  3. 2. Action without Vision? : An Investigation on whether Frequency of Mandatory Financial Reporting affects Managment Focus on Long-term Growth

    University essay from Stockholms universitet/Företagsekonomiska institutionen

    Author : Marie Wennergren; Therése Wentser; [2014]
    Keywords : Financial reporting; managerial myopia; earnings management; NASDAQ OMX Nordic;

    Abstract : This thesis aims to investigate whether frequency of mandatory financial reporting affects management focus on long-term growth. Evidence from the market has illustrated how managers within listed firms sometimes strive to meet market expectations on the latest reported earnings regardless of long-term consequences (see for example Graham, Harvey & Rajgopal, 2005; Grinyer, Russell & Collison, 1998). READ MORE

  4. 3. Does interim reporting pay off?

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Andreas Vall; [2011]
    Keywords : Interim reporting; quarterly reporting; financial reporting; Securities trading act; reporting;

    Abstract : A change in the Danish Securities Trading etc. Act. in 2007 imposed an increased reporting scheme, commanding traded companies to do a semi-annual financial report in addition to the annual. READ MORE