Essays about: "earnings quality"
Showing result 1 - 5 of 67 essays containing the words earnings quality.
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1. Combining Value Investing with Quality Investing: Empirical Evidence from the European and Nordic Stock Markets
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : The aim of this thesis is to explore whether stock selection based on five value metrics and six quality metrics can generate superior returns compared to the overall market. The selected markets are the Nordic one (Nasdaq OMX Nordic 120 being the benchmark) and the European one (STOXX Europe 600 being the benchmark), while the selected time period is 2001-2023 for Europe and 2010-2023 for the Nordics. READ MORE
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2. FISCAL POLICY AND GENDER INEQUALITY : A CASE OF AGRICULTURE SECTOR IN NIGERIA
University essay from Södertörns högskola/NationalekonomiAbstract : 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
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3. Ownership structure and accounting quality: A study on Swedish private equity backed companies
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : 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
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4. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326
University essay from Umeå universitet/FöretagsekonomiAbstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE
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5. IFRS Impact on Swedish Companies
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. READ MORE