Essays about: "Return on net operating assets"

Showing result 1 - 5 of 8 essays containing the words Return on net operating assets.

1. 1. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

   University essay from

   Author : Martin Ekendahl; Philippa Hedström; [2023-06-29]
   Keywords : ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

   Abstract : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. READ MORE

3. 2. Does ESG pay off? : A quantitative study of how ESG-scores affect Swedish Large-cap Firms Performance and Stock returns

   University essay from Umeå universitet/Företagsekonomi

   Author : Nebil Esmail; Andreas Mattsson; [2022]
   Keywords : Firm performance; Stock returns; ESG-scores; Sweden; Large-cap; Stakeholder theory; Shareholder theory; Efficient Market Hypothesis; CAPM; Fama- French Three-Factor Model;

   Abstract : Previous scholars have viewed expenditures on ESG (environmental, social, governance) in two distinct ways. In one way, it has been viewed as wasteful if it does not directly contribute to the business. The other perspective being that by addressing ESG-issues, one can improve businesses by improving society. READ MORE

4. 3. Financial Justifications for the Software-as-a-Service Business Model Trend Based on Financial Differences between Companies in the Software-as-a-Service and Pharmaceutical Industry

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Johannes Lindvall; Daniel Olsson; [2021-02-24]
   Keywords : Software-as-a-Service; Pharmaceutical; Financial differences;

   Abstract : The Software-as-a-Service (SaaS) business model is a new type of business model that has gained great attention from both researchers and practitioners. The rapid growth has resulted in a more and more refined business model and is described as the future of software. Thus, it is not unexpected that the model is frequently used for many start-ups. READ MORE

5. 4. Profitability Prediction Using Macroeconomic Forecasts: The Informativeness of GDP Growth Expectations and Geographic Segment Disclosures

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

   Author : Gustav Hall; Valter Lindhagen; [2021]
   Keywords : Profitability prediction; Out-of-sample; Return on net operating assets; Macro to micro; Geographic segments;

   Abstract : Many firms today have an international footprint which means that they are exposed to different macroeconomic environments across the world. This Master Thesis investigates the usefulness of macroeconomic forecasts for the prediction of firm profitability. READ MORE

6. 5. DuPont Analysis and the Persistence of Components - Could the decomposition of RNOA provide strategic guidance for companies?

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

   Author : Per Asplund; Christoffer Martinell; [2016]
   Keywords : Financial Statement Analysis; DuPont; Return on Net Operating Assets; Strategy;

   Abstract : This study aims to investigate whether the DuPont relationship may be used to derive key strategic decisions that will yield sustainable levels of return on net operating assets, RNOA. By adjusting RNOA and its DuPont components asset turnover, ATO, and profit margin, PM, for industry medians, the study facilitates a comparison on a cross-industry level and concludes that RNOA is subject to economy-wide convergence while ATO and PM converge toward the industry median. READ MORE