Essays about: "Positive accounting theory"

Showing result 1 - 5 of 33 essays containing the words Positive accounting theory.

  1. 1. The Impact of ESG Scores on Firm Performance: A Comparison of the European Market Before and After the 2008 Financial Crisis

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Arran Pickwick; Jacob Sewelén; [2021]
    Keywords : ESG; CSR; firm performance; Europe; EU; 2008 financial crisis; principal-agent theory; stakeholder theory; CFP;

    Abstract : This study explores the impact of ESG Scores on firm performance and seeks to establish whether the impact increased since the 2008 financial crisis. This is done by performing regressions on ESG Scores, and the respective pillars of Environmental, Social, and Governance, and firm performance, measured as both accounting-based performance, using ROA, and market-based performance, using Tobin’s Q. READ MORE

  2. 2. 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. 3. 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. 4. 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. 5. 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