Essays about: "accounting conservatism"

Showing result 1 - 5 of 17 essays containing the words accounting conservatism.

  1. 1. Ownership structure and accounting quality: A study on Swedish private equity backed companies

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

    Author : Oscar Cederholm; Gustaf Persson; [2023]
    Keywords : Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

    Abstract : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. READ MORE

  3. 2. The Valuation of Organization Capital Across Profit and Loss Firms

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

    Author : Edvard Hagman; Viggo Bastigkeit Ericstam; [2022]
    Keywords : intangible capital; organization capital; equity valuation; accounting conservatism; value relevance;

    Abstract : Investments in intangible capital and the frequency of reported losses have increased among firms over the last decades, in turn leading to a deteriorating link between book value of equity, earnings, and equity market values. Existing literature on the valuation of loss firms suggests that the value relevance of book value of equity and earnings is moderated by the extent of knowledge capital among these firms. READ MORE

  4. 3. The Evolution of Swedish Private Equity Portfolio Companies: An Accounting-Based Performance and Valuation Approach

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

    Author : Markus Bauer; Timo Bosselmann; [2021]
    Keywords : Private Equity; Portfolio Company; Residual Income Valuation; Performance; Accounting Conservatism;

    Abstract : This study provides a comprehensive overview of operating and financial performance, bankruptcy risk, and accounting conservatism in 95 Swedish portfolio companies acquired by Private Equity (PE) firms between 2001 and 2015. It further investigates whether equity value is created on a Swedish portfolio company level. READ MORE

  5. 4. Pricing Conservatism: An Empirical Study on the Value Relevance of Conservative Reserves in Swedish Firms

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

    Author : Jakob Lembke; Viktor Lundberg; [2020]
    Keywords : Abnormal return; Conservative Accounting; Conservative Reserves; Conservative Reserve Ratio; Market Efficiency;

    Abstract : The purpose of this study is to evaluate the financial market's efficiency in respect to conservative accounting. Particularly the study focuses on conservative accounting's influence on the reported return on owners' equity, including the influence of build-ups and realizations of conservative reserves. READ MORE

  6. 5. The mostly harmless accounting conservatism: a research on conditional conservatism in Sweden

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

    Author : Xiaoyu Ma; Dongyang Liu; [2019]
    Keywords : Conditional conservatism; Monetary policy; Macro-accounting; Aggregate earning property;

    Abstract : This study investigates the bilateral association between conditional accounting conservatism and macroeconomic indicators in Sweden. From Macro-to-micro, we analyze how monetary policy affects individual firm's conservative reporting choice. READ MORE