Essays about: "financial accounting risk"

Showing result 11 - 15 of 71 essays containing the words financial accounting risk.

1. 11. The impact of mandatory non-financial disclosure and ESG score on financial performance and firm-risk- An empirical study of the Nordic market

   University essay from Göteborgs universitet/Graduate School

   Author : Tina Nikkhoo; Hanna Lindbo; [2021-06-30]
   Keywords : Mandatory Non-Financial Disclosure; ESG Scores; Financial Performance; Firm-Risk; Nordic Market; Corporate Social Responsibility; EU Directive 2014 95 EU;

   Abstract : This research investigates the impact of mandatory non-financial disclosure and ESG score on financial performance and firm-risk using a panel of 278 Nordic companies covering the time period 2014-2019. Using a Difference-in-Difference technique, the results imply that the accounting-based financial performance increases subsequent to the EU Directive 2014/95/EU, while the firm-risk is reduced. READ MORE

3. 12. The Evolution of Swedish Private Equity Portfolio Companies: An Accounting-Based Performance and Valuation Approach

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

   Author : Markus Bauer; Timo Bosselmann; [2021]
   Keywords : Private Equity; Portfolio Company; Residual Income Valuation; Performance; Accounting Conservatism;

   Abstract : This study provides a comprehensive overview of operating and financial performance, bankruptcy risk, and accounting conservatism in 95 Swedish portfolio companies acquired by Private Equity (PE) firms between 2001 and 2015. It further investigates whether equity value is created on a Swedish portfolio company level. READ MORE

4. 13. Momentum and Trend in Sweden: Enhancing profits and limiting downside risk by using indicators from different time horizons

   University essay from Göteborgs universitet/Graduate School

   Author : Alan Dari Lindahl; Jan Wiki; [2020-07-07]
   Keywords : momentum; momentum crash; echo; trend; moving averages; cross-section; downside risks; predictability; factor models; turnover; transaction costs;

   Abstract : Although being one of the most robust anomalies ever discovered, the momentum factor occasionally suffer big losses during market recessions periods. We apply and compare different factor models, and find that when sorting the momentum factor on prior 2-6 months it earns a higher average monthly return compared to the common sorting on prior 2-12 months. READ MORE

5. 14. Corporate Fraud Culture: Reanalysing the Role of Corporate Governance in Developing Countries. : A Case Study.

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Md Abdul Baten; Clara Chidinma Amadi; [2020]
   Keywords : Management Accounting; Corporate Governance; Corporate Fraud.;

   Abstract : Abstract In the current scenario of the business world, organizations face the pervasive problem of corporate fraud. This leads to huge losses and deprivation results in reduced profitability, diminished shareholders returns, loss of growth in opportunities and in certain cases even these threaten the sustainability of the organizations. READ MORE

6. 15. The Relationship Between CSR and Stock Price Crash Risk and the Impact of Mandatory Sustainability Disclosure Regulation - A Study on Listed Nordic Companies

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

   Author : Andi Kullashi; Oscar Franzén Ehrlich; [2020]
   Keywords : Corporate Social Responsibility; Stock Price Crash Risk; Mandatory Sustainability Disclosure; Accounting Transparency;

   Abstract : This study examines the association between corporate social responsibility (CSR) and stock price crash risk in listed Nordic companies using data from 2014-2019, and if mandatory sustainability disclosure regulation has an impact on this association in Sweden and Finland. A CSR based model explaining stock price crash risk is employed to test the aforementioned. READ MORE