Essays about: "Signaling theory"

Showing result 16 - 20 of 98 essays containing the words Signaling theory.

  1. 16. Discounts, Commitments, and the Attractivity of Rights Offerings: A Swedish Example

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Victor Asp; Alexander Josefsson; [2022]
    Keywords : Seasoned Equity Offering; Rights Issue; Discount; Commitment; Subscription;

    Abstract : We examine the effect of discounts, subscription commitments, and underwriting commitments on the ex-post subscription rate of rights offerings, based on a sample of 164 manually collected rights issues from Swedish stock exchanges in the period ranging from January 1, 2020, to December 31, 2021. Our analysis draws on utility and signaling theory, and our findings determine a statistically significant positive effect of the subscription price discount to the theoretical ex-rights price on the ex-post subscription rate variable which we hold as a proxy for rights offering attractivity. READ MORE

  3. 17. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Mattias Hedqvist; Hanna Lennerskog; [2022]
    Keywords : Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

    Abstract : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. READ MORE

  4. 18. Educated and Unqualified : Entry-level job requirements and their effect on Self-efficacy of graduating students

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Hjalmar Liljemark; Ayuub Artan; [2022]
    Keywords : entry-level jobs; recruitment; signaling theory; content analysis; vignette survey; self-efficacy;

    Abstract : Problem The exact definition of an entry-level job is being blurred out. Due to rapid technological advancements, clerical occupations that heavily rely on repetitive tasks are being automated at a rapid pace. Meanwhile, multiple entry-level job listings are paradoxically requiring years of entry-level experience from the applicants. READ MORE

  5. 19. Inside the black box of the government subsidy selection process

    University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning

    Author : Fredrik Brändström; Johan Dyster-Aas; [2022]
    Keywords : Government subsidy selection process; Signaling theory; Innovative new ventures; Public Policy;

    Abstract : New ventures and their positive effect on the economy and society have received great attention in recent decades by scholars and public policy makers. However, the prospects of new ventures are uncertain and most of them fail within a five-year period. READ MORE

  6. 20. The interpret transparency of sustainability reports

    University essay from Umeå universitet/Företagsekonomi

    Author : Svante Lindholm; Idowu Oluwaremilekun Oyeyemi; [2022]
    Keywords : Transparency; Sustainability; Sustainability report; Investors; Signaling theory; Legitimacy theory; Information asymmetry;

    Abstract : Sustainability reporting is something that has gained much ground lately, and there is no sign of it decreasing. The purpose of a sustainability report is to disclose the non-financial information between a company and its stakeholders. READ MORE