Essays about: "Jones model"

Showing result 6 - 10 of 61 essays containing the words Jones model.

  1. 6. Unexpected Inflation and the Stock Market: A revisit of a long-forgotten enigma

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

    Author : Andreas Danielsson; Jiayu Li; [2022]
    Keywords : Inflation; Unexpected inflation; Inflation hedge; Stock market; Valuation;

    Abstract : As inflation has reached 40-year highs in the U.S., there is a new opportunity to revisit the relationship between the stock market and inflation. We first develop a theoretical valuation model based on a typical S&P 500 stock to benchmark the intrinsic value change one can expect when inflation increases by one percentage point. READ MORE

  3. 7. Application of cluster analysis to segment residential data with a focus on load profiles

    University essay from Karlstads universitet

    Author : Philip Jones; [2022]
    Keywords : Load Profiles; Clustering; Machine Learning;

    Abstract : This thesis explored different approaches of clustering residential data. The goal was to develop a model with applications in load forecasting contexts, specifically in situations where only a limited amount of residential data is available. READ MORE

  4. 8. Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Henric Mörch; Hampus Hällgren; [2022]
    Keywords : accounting manipulation; fraud; earnings management; Benford’s Law; the Jones Model;

    Abstract : In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. READ MORE

  5. 9. Esse Non Videri

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Jakob Skåring; Erik Arnell; [2022]
    Keywords : Sphere ownership; corporate ownership; earnings management; accrual based earnings management; Business and Economics;

    Abstract : Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to investigate if earnings management is influenced by sphere control in a general sense, as well as family sphere and non-family sphere control. We therefore ask the following research question: Does sphere ownership influence the level of earnings management in Swedish firms? Methodology: We are addressing our research question empirically by estimating Pooled Ordinary Least Squares (POLS) and random effect regressions, using robust standard errors clustered by firm. READ MORE

  6. 10. Earnings management during the COVID-19 pandemic

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

    Author : William Tekin; Samuel Philip; [2022]
    Keywords : earnings management; covid-19; accrual-based earnings management; real earnings management; modified jones model;

    Abstract : In this study, the impact of the COVID-19 pandemic on the usage of earnings management in a sample of public, European firms is examined. We employ models to estimate both accrual-based and real earnings management. READ MORE