Essays about: "accounting variables"

Showing result 11 - 15 of 134 essays containing the words accounting variables.

  1. 11. Analysing Regime-Switching and Cointegration with Hamiltonian Monte Carlo

    University essay from Uppsala universitet/Statistiska institutionen

    Author : Jakob Brandt; [2023]
    Keywords : Time Series Econometrics; Regime-Switching; Cointegration; Markov Chain Monte Carlo; Hamiltonian Monte Carlo;

    Abstract : The statistical analysis of cointegration is crucial for inferring shared stochastic trends between variables and is an important area of Econometrics for analyzing long-term equilibriums in the economy. Bayesian inference of cointegration involves the identification of cointegrating vectors that are determined up to arbitrary linear combinations, for which the Gibbs sampler is often used to simulate draws from the posterior distribution. READ MORE

  3. 12. Value Relevance in the New Economy: A Study on Changes in Value Relevance of Accounting Information

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

    Author : Isak Sunar Kreuger; Emilia Staaf; [2023]
    Keywords : Value Relevance; Equity Valuation; Classification and Regression Trees; New Economy; Financial Reporting;

    Abstract : Prior research emphasizes that the failure of accounting practices to keep pace with the emergence of a new economy has caused a deterioration in the value relevance of accounting. We therefore aim to investigate how the value relevance of accounting information in Sweden has changed as the new economy has developed. READ MORE

  4. 13. Machine Learning Algorithms to Predict Cost Account Codes in an ERP System : An Exploratory Case Study

    University essay from Luleå tekniska universitet/Institutionen för system- och rymdteknik

    Author : Alexander Wirdemo; [2023]
    Keywords : Artificial Intelligence; Machine Learning; ERP; invoice automation; RPA; Random forest; Naïve Bayes; k-Nearest Neighbor; Artificiell Intelligens; maskinlärning; ERP; fakturaautomation; RPA; Random forest; Naïve Bayes; k-Nearest Neighbor;

    Abstract : This study aimed to investigate how Machine Learning (ML) algorithms can be used to predict the cost account code to be used when handling invoices in an Enterprise Resource Planning (ERP) system commonly found in the Swedish public sector. This implied testing which one of the tested algorithms that performs the best and what criteria that need to be met in order to perform the best. READ MORE

  5. 14. Credit Where Credit's Due: An Empirical Study of Defaults in the Swedish Corporate Bond Market Between 2004 and 2023

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Kristoffer Östlin; Ludvig Sviberg; [2023]
    Keywords : Corporate Bonds; Yield Spread; Default; Swedish Bond Market; Logit Regression Model;

    Abstract : This paper studies the relationship between bond defaults and yield spread, and other bond and company variables observable at issuance using a comprehensive dataset of matured and defaulted bonds from non-financial Swedish firms, covering the period 2004-2023. We find that higher yield spreads are correlated with higher default probabilities, particularly in the high-yield (HY) bond segment. READ MORE

  6. 15. IFRS Impact on Swedish Companies

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Alexander Gunnervall; Jiahe Cheng; [2023]
    Keywords : Value Relevance; Linear Regression Analysis; IFRS Implementation; Ohlson Model; Market Value of Equity; Book value of equity; Earnings.; Business and Economics;

    Abstract : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. READ MORE