Essays about: "difficulties in accounting"

Showing result 1 - 5 of 31 essays containing the words difficulties in accounting.

  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. 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

  4. 3. Unlocking the True Value of Intellectual Capital: A Study of the Valuation Relevance of Intellectual Capital in an M&A Intensive Era

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

    Author : Filippa Oldenburg; Elisabeth Scharp; [2023]
    Keywords : Valuation Relevance; Value Relevance; M A; Performative; Intellectual Capital;

    Abstract : Capital market actors must understand the fundamental value-drivers in society, yet accounting standards face difficulties in capturing Intellectual Capital (IC) information. Meanwhile, the number of acquisitions is ever-growing, but research on the valuation relevance of IC in mergers and acquisitions (M&A) is lacking. READ MORE

  5. 4. Towards low carbon buildings: A case study in Sweden

    University essay from Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

    Author : Huynh Tuan Tran; Victor-Antoine Delorme; [2023]
    Keywords : Life cycle assessment; Environmental impact of building materials; Carbon neutrality; Biobased material; Biochar; Cross Laminated Timber; Biogenic carbon; Earth and Environmental Sciences; Technology and Engineering;

    Abstract : This study comprehensively evaluated the global warming potential of an office building in a newly built Scandinavian neighbourhood seeking to reach sustainability. The primary objective of the research was to support the city authorities of Helsingborg by providing valuable insights into actual carbon emissions at the building level and proposing measures to minimize these emissions to achieve climate neutrality by 2030. READ MORE

  6. 5. Earnings Management during the Covid-19 Pandemic: Evidence from Sweden

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Anastasija Ljubisavljević; Catarina Jakobsson; [2022]
    Keywords : Covid-19 Pandemic; Earnings Management; Accrual-based Earnings Management; Modified Jones Model; Real Earnings Management; Big Bath Accounting;

    Abstract : The financial difficulties following the Covid-19 pandemic have been many. Typically in situations of financial distress, firms are incentivized to utilize earnings management techniques to alter the picture of their financial situation, due to market-based pressure. READ MORE