Essays about: "Unexpected Earnings"
Showing result 6 - 10 of 20 essays containing the words Unexpected Earnings.
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6. Swedish Post Earnings Announcement Drift: Implications of Past Earnings on Market Anticipation
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : This thesis investigates how the Swedish market realizes the full implications of past earnings for future earnings. This builds on previous studies on Post Earnings Announcement drift and sets out to expand on previous findings on the Swedish market. READ MORE
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7. Analyzing the Post-Earnings-Announcement Drift Anomaly in the European Listed Real Estate Sector
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : This paper aims at identifying potential post-earnings-announcement drift effects in the European listed real estate sector and then comparing such results with similar studies focused on the United States listed real estate sector. The post-earnings-announcement drift effect is a well-documented market anomaly however has only recently received attention from academic research on whether it exists in the real estate sector. READ MORE
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8. Does top management trustworthiness affect the capital market's response to unexpected earnings? - A study on the effect of top management trustworthiness on earnings response coefficients
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The Earnings Response Coefficient (ERC) measures the magnitude of the capital market's reaction to announced earnings surprises, and varies depending on intertemporal and cross-sectional factors. Since factors such as trust and credibility have been shown to have a significant impact on the capital market's perception of a company, we hypothesize that these factors may also affect the capital market's reactions to earnings surprises. READ MORE
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9. Do tax evaders manage earnings more? : A quantitative study on the relationship between tax evasion and earnings management
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The relationship between earnings management and tax manipulation has been discussed in academia recently. We contribute to this discussion by using a list of tax evader companies, to test the relationship. The list was supplied by the Swedish Tax Agency and consists of public companies from the Swedish stock exchanges. READ MORE
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10. 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/FöretagsekonomiAbstract : 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