Essays about: "annual earnings"

Showing result 1 - 5 of 44 essays containing the words annual earnings.

  1. 1. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

    University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

    Author : MiRi Lee; Jenny Cerpa Veliz; [2023]
    Keywords : Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

    Abstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE

  3. 2. THE PREDICTIVE ABILITY OF FINANCIAL RATIOS ON STOCK RETURNS. A study of the S&P Global 100 during 2000 – 2020

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Ninni Ekman; [2022-04-07]
    Keywords : Financial ratios; stock return; predictability; regression;

    Abstract : This study examines the predictive ability of ten financial ratios on annual stock returns at a one-year horizon. Ratios and stock returns are observed for the S&P Global 100 Index over the time period 2000 to 2020. The index is chosen for its representativeness stemming from the size and multinationality of its constituents. READ MORE

  4. 3. Earnings Management and Board Monitoring: Does CEO Power Have a Moderating Role?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Carl Andersson; Lynn Hamandi; [2022]
    Keywords : Earnings Management; Board Monitoring; Board Independence; Audit Committee; CEO Power; Business and Economics;

    Abstract : The purpose of this study is twofold. The first is to examine the board monitoring's impact on accrual-based earnings management, as reflected by the absolute value of discretionary accruals. The second is to investigate the moderating effect of CEO power on the relationship between board monitoring and accrual-based earnings management. READ MORE

  5. 4. Balkan refugees in Sweden - a study on labour market assimilation

    University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Author : Nathalie Sommar Lindskog; Anton Viklund; [2020]
    Keywords : Yugoslav war; refugees; assimilation; labour market; gender differences; Sweden; 1990s;

    Abstract : This study focuses on annual earnings assimilation and the employment probability, described as the assimilation of annual earnings and the extent of which available workers are being used respectively (in this case workers originating from a certain country) of immigrants arriving from former Yugoslavia, i.e. READ MORE

  6. 5. A study about gender pay gap for nurses in Denmark : Is there a the gender wage gap for nurses in Denmark?

    University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Author : Marcus Hansen; [2020]
    Keywords : Gender; Earnings; Gap; Discrimination; Nurses; Denmark;

    Abstract : This study investigates the gender earnings gap among nurses in Denmark years 2004-2016. The data at hand will be from Luxembourg Income studies which provided 7078 observations. Furthermore, ordinary least squares method with gender as dummy variable will be conducted. The findings are a raw male-female annual wage gap of 13 percent. READ MORE