Essays about: "Positive accounting theory"

Showing result 1 - 5 of 32 essays containing the words Positive accounting theory.

  1. 1. The predictive content of one-time accounting items

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Sebastian Roth; [2020]
    Keywords : Special items; One-time items; Firm life cycle; Earnings persistence; Profit margins;

    Abstract : My paper suggests that investors can leverage corporate life cycle theory to enhance their understanding of one-time items, helping them to decide whether those items shall be considered or neglected. One-time revenues are only associated with future performance for longer earnings windows in mature firms. READ MORE

  3. 2. Stock market reaction to environmental corporate social responsibility in Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Maria Olsson Lidman; Chenye Wu; [2019-08-09]
    Keywords : abnormal returns; environmental performance; event study; newspaper articles;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  4. 3. Do Swedish Firms Pay Their Boards Excessive Compensation? - A study on the economic determinants and effects of excessive board compensation among Swedish firms

    University essay from Göteborgs universitet/Graduate School

    Author : Karin Bengtsson; Erica Wollin Björk; [2019-08-08]
    Keywords : Determinants of Board Compensation; Excessive; Chairman; Member; Corporate Governance; Agency Theory; Ownership; Performance; Risk;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  5. 4. Board Characteristics and Corporate Social Responsibility Assurance: What Factors Matter in the U.S. Market?

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

    Author : Xinran He; Jingyi Zhang; [2019]
    Keywords : Corporate social responsibility; Assurance; Voluntary disclosure; Board characteristics; Corporate governance;

    Abstract : This study aims to examine the influence of board characteristics - the critical components in the corporate governance mechanisms - on the adoption of corporate social responsibility (CSR) assurance. Based on a sample of 328 listed U.S. READ MORE

  6. 5. Is operating performance driving stock performance? - A study on Swedish listed real estate companies

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

    Author : Oscar Lundqvist; [2019]
    Keywords : Value relevance; Real estate; Operating performance; IFRS; IAS 40;

    Abstract : As suggested by the title, the purpose of this study is to analyse the relationship between stock performance and operating performance using a sample of Swedish listed real estate companies. In recent years, Swedish real estate companies have experienced positive development profits and stock prices, driven by favourable development in real estate prices. READ MORE