Essays about: "R D persistence"

Found 4 essays containing the words R D persistence.

  1. 1. The Impact of a Reversal of R&D Tax Credit Schemes on Innovation Output

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Sophie Adamiok; [2021]
    Keywords : Output Additionality; R D persistence; R D subsidies; SII; Tax Credits;

    Abstract : This paper examines the effect of scaling back R&D tax credit schemes on the innovativeness of an economy. While prior research has tended to find a positive link between indirect R&D subsidies and an economy's innovation output when a subsidy was enacted or increased, the effects of a reverse case, where R&D tax incentives are abandoned or reduced, remains largely unexamined. 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. Plant functional diversity across a spatial climate gradient in Sweden

    University essay from SLU/Dept. of Ecology

    Author : Nina Lončarević; [2019]
    Keywords : landscape ecology; plant functional ecology;

    Abstract : Introduction. Climate is a well-known and well-studied abiotic driver of the natural world working through e.g. physiological alterations in species, changes in species’ ranges and growing season, reduction in growth or causing mortality. READ MORE

  4. 4. Who is winning the earnings game? : A study about earnings management and subsequent stock returns in the U.S equities market.

    University essay from Umeå universitet/Företagsekonomi

    Author : Albin Bjurman; Afroza Rahman; [2014]
    Keywords : Real earnings management; accrual-based management; stock returns; accounting variables; stock repurchases; asset pricing; earnings management;

    Abstract : The earnings game and myopic performance focus induce managers to use judgment and influence to alter the reported earnings. Earnings management is the umbrella term for such manipulative actions, by accruals management or real activates management. READ MORE