Essays about: "Value Relevance"

Showing result 21 - 25 of 271 essays containing the words Value Relevance.

  1. 21. Residual value risk in car leasing - A case study on residual value measurements

    University essay from Göteborgs universitet/Graduate School

    Author : Anton Karlsson; William Regnstrand; [2021-06-24]
    Keywords : Residual value risk; Car leasing; Fair value measurement; Automotive industry; Operational perspective;

    Abstract : Background & Purpose: The lessor's risk of guaranteeing a residual value for a car has grown as leasing has emerged as a popular financing alternative. As there is no active market for such values, it is a matter of estimating a residual value with high measurement uncertainty. READ MORE

  2. 22. Driving a better future: The role of startups in circular ecosystem innovation

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

    Author : Henry Müller; Felix Pahl; [2021]
    Keywords : circular economy; innovation ecosytems; circular ecosystem innovation; startups; multiple case study;

    Abstract : The concept of the Circular Economy is drawing increasing attention by practitioners and researchers alike. This is driven by the necessity to reduce excessive emissions caused by linear value chains and the need to cope with increasing resource scarcity. Yet, established companies are struggling to introduce circular business models. READ MORE

  3. 23. Getting What You Want but Not What You Need - A Qualitative Investigation of Founder-CEO Role Transition During Venture Growth

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

    Author : Vendela Högberg; Sanna Liljestrand; [2021]
    Keywords : Founder-CEO; Role transition; Entrepreneurship; Venture growth; Identity conflict;

    Abstract : Entrepreneurship is considered essential for societal and economic development, stimulating technical advancement, decreasing unemployment, and generating tax revenues. Likewise, founder-led companies have been proven to generate higher value than externally led companies. READ MORE

  4. 24. Goodwill Impairment and Earnings Management in the year of the pandemic

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Christine Dicken; Oskar Unger; [2021]
    Keywords : Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

    Abstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE

  5. 25. A Study of the Relevance of the Dividend Irrelevance - A quantitative study on the relationship between dividend policy and firm value for US listed firms from a financial management perspective

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

    Author : Emelie Frankendal; Johanna Ingemarson; [2021]
    Keywords : Financial Management; Dividend Policy; Valuation; Company Characteristics;

    Abstract : In this study, we examine the relation between firms' existing dividend policy and their current firm value for US listed firm during 2015-2019. The relation is investigated using regressions on the enterprise value against the payout ratio and the payout mix (the proportion of cash dividends to share repurchases), and a set of control variables. READ MORE