Essays about: "cash flow accounting"

Showing result 1 - 5 of 25 essays containing the words cash flow accounting.

  1. 1. Family firms and M&A value creation: Lessons from the Swedish market

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Isak Mölzer; Samuel Philip; [2023]
    Keywords : Family firms; Family ownership; M A; Corporate governance;

    Abstract : This study examines the effect of family ownership on acquirer value creation through mergers and acquisitions (M&A) in Sweden. Sweden makes an interesting case with a high presence of family firms, dual-class share structures, and pyramid holdings, along with strong minority shareholder protection. READ MORE

  3. 2. Daily Profit Decomposition from Fluctuations in Interest Rates and Exchange Rates Extended with Inventory

    University essay from Linköpings universitet/Produktionsekonomi

    Author : Jonathan Törnquist; Rinor Zylfijaj; [2022]
    Keywords : Profit decomposition; inventory; term structures; foreign exchange risk principal component analysis.; Vinstnedbrytning; lager; terminsstruktur; valutarisk principalkomponentanalys.;

    Abstract : Multinational companies have consistently not been able to explain the impact currency and interest rates fluctuations have on their profits. To be able to account for these effects, thorough visibility is required. Epiroc Örebro is a global supplier of products and services within mining and infrastructure, with sales in more than 150 countries. READ MORE

  4. 3. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases

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

    Author : Anna Widemar; Julia Gustafsson; [2020]
    Keywords : Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

    Abstract : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. READ MORE

  5. 4. Do appropriations stimulate investments? A study of the relationship between appropriations and investments

    University essay from Umeå universitet/Företagsekonomi

    Author : Göran von Essen; Oscar Rosdahl; [2019]
    Keywords : ;

    Abstract : Investments are necessary for firms in order to stay competitive and grow(Klammer et al., 1991). For funding investments retained earnings have shown to be important in the Scandinavian context (Eklund, 2010), hence an improved cash flow to fund investments would be of importance. By deferring taxes cash flow could be improved. READ MORE

  6. 5. Unconditional Accounting Conservatism & Efficient Contracting

    University essay from Göteborgs universitet/Graduate School

    Author : Joel Björklund; Antor Ullah; [2018-07-02]
    Keywords : Unconditional conservatism; Contracting efficiency; Accounting sensitivity;

    Abstract : We examine how accounting conservatism affects contracting efficiency. More specifically, we examine the link between unconditional conservatism and accounting sensitivity in executive compensation contracts where we predict a negative relationship. READ MORE