Essays about: "earnings information uncertainty"

Showing result 1 - 5 of 11 essays containing the words earnings information uncertainty.

1. 1. Post-Earnings Announcement Drift on the Swedish Stock Market : The Effect of Corporate Governance Quality

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Ted Jakobsson; Tobias Severin; [2020]
   Keywords : Post-earnings announcement drift; PEAD; corporate governance; information uncertainty; trading strategy; abnormal returns;

   Abstract : This study examines the post-earnings announcement drift (PEAD) anomaly on the Swedish stock market. By constructing a corporate governance index based on share structure, board independence and board gender diversity, we test how the quality of firms’ corporate governance affects the drift – a link which is previously unexplored. READ MORE

3. 2. Transaktionskostnaders påverkan på inställningen till prissäkringsstrategier : en studie av gårdar med storskalig spannmålsproduktion

   University essay from SLU/Dept. of Economics

   Author : Carl-Magnus Albertsson; Mathias Ågren; [2020]
   Keywords : beslutsprocess; forwardkontrakt; futureskontrakt; prissäkring; transaktionskostnader;

   Abstract : Agricultural businesses are exposed to many risk factors. For grain producers there are substantial risks which may affect income and costs. One way for producers to protect themselves is by hedging, which will help to stabilize income earnings. Futures- and forward contracts is one way for producers to do that. READ MORE

4. 3. Political Risk & Earnings Quality : An analysis of political effects on earnings management

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Simon Hawborn Dahlstedt; [2019]
   Keywords : Political risk; Uncertainty; Earnings quality; Earnings management;

   Abstract : The high level of political risk might enhance the information asymmetry between managers and stakeholders, therefore leading to increased opportunity for earnings management activities, which depress the usefulness of financial information. On the other hand, times of high political uncertainty possibly increase the demand for information among stakeholders, consequently leading to enhanced scrutiny and fewer earnings management activities. READ MORE

5. 4. The Predictive Value of Abnormal Positive Tone in Earnings Conference Calls

   University essay from Göteborgs universitet/Graduate School

   Author : André Holmström; Haris Kovacevic; [2017-08-09]
   Keywords : qualitative disclosures; tone; earnings conference calls; market efficiency; abnormal returns; earnings information uncertainty;

   Abstract : Tone in qualitative firm disclosures has increasingly caught the academic in-terest. Earnings conference calls are however a form of firm communication that largely have been overlooked in accounting research. READ MORE

6. 5. Intangible Assets and Analyst Forecast Errors

   University essay from Göteborgs universitet/Graduate School

   Author : Adam Ljungkvist; Anton Österlind; [2017-08-09]
   Keywords : ;

   Abstract : We examine whether firms’ total underlying intangible assets and the proportion of capitalized intangibles assets are related to analyst forecast errors, using a sample of listed firms using IFRS on the European stock markets. Previous research has shown that firms with high levels of intangible assets are more difficult for analysts to forecast correctly due to the uncertainty and complexity of intangible assets. READ MORE