Essays about: "earnings levels"

Showing result 1 - 5 of 49 essays containing the words earnings levels.

1. 1. Earning management in Swedish listed firms during the Covid-19 pandemic

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Niklas Aspegren; Niklas Gillmert Hansen; [2023]
   Keywords : Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

   Abstract : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. READ MORE

3. 2. FISCAL POLICY AND GENDER INEQUALITY : A CASE OF AGRICULTURE SECTOR IN NIGERIA

   University essay from Södertörns högskola/Nationalekonomi

   Author : Adetutu O Emmanuel; [2023]
   Keywords : ;

   Abstract : Over the years governmental efforts to resolve the issues of gender inequality particularly in the developing countries appear to be less significant, and some scholars have identified this failing as the bane of economic growth and development in such countries. It is argued that the consequences which stems from discrimination against women who constitute about 70% of agricultural labor market in Nigeria and their low empowerment in Nigeria's agriculture sector led to the overall low productivity in the country's agriculture sector. READ MORE

4. 3. 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

5. 4. The Great Recession’s Impact on Gender Wage in the Top Quantiles in the US

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

   Author : Noah Hjelm; [2023]
   Keywords : Gender wage gap; Discrimination; Great recession; Exogenous shock; Quantile regression; Women; Labour market; Wage differentials;

   Abstract : The gender wage gap in the labour market has long been a topic of study, highlighting the disadvantages faced by women in terms of earningscompared to men. This study aims to investigate if the Great Recession had additional impacts on women's earnings differentials. READ MORE

6. 5. SOCIAL IDENTITIES, VOTING BEHAVIOUR AND DEFECTION IN THE EUROPEAN PARLIAMENT A quantitative study of plenary roll-call votes during the Common Agricultural Policy reform (2020-2021)

   University essay from Göteborgs universitet/Statsvetenskapliga institutionen

   Author : Frédéric Daudon; [2022-09-26]
   Keywords : European Parliament; voting behaviour; defection; agricultural policy; Social Identity Theory SIT ; outside earnings; moonlighting;

   Abstract : The aim of this thesis is twofold. First, it investigates analytically whether social identities and financial interests influenced voting behaviour during the reform of the CAP, precisely the percentage of defection of MEPs towards their respective EPGs. Second, it questions the empirical fit of SIPP theory with dissenting voting behaviour. READ MORE