Essays about: "financial accounting risk"

Showing result 21 - 25 of 71 essays containing the words financial accounting risk.

  1. 21. Mean-Variance Portfolio Selection Accounting for Financial Bubbles: A Mean-Field Type Approach

    University essay from KTH/Matematisk statistik

    Author : Marcus Häggbom; Shayan Nafar; [2019]
    Keywords : Financial bubbles; portfolio optimization; mean-variance trade-off; mean-field type optimal control; fundamental value; mean reversion; Finansiella bubblor; portföljoptimering; optimal kontroll av medelfältstyp; fundamentalt värde; medelreversion;

    Abstract : The phenomenon of financial bubbles is known to have impacted various markets since the seventeenth century. Such bubbles are known to form when the market drastically overvalues the price of an asset, causing its market value to increase hyperbolically, only to suddenly collapse once the untenable perceived future prospects of the asset are realized. READ MORE

  3. 22. Voi Technology and Investors' Gut Feel

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

    Author : Nils Elmlund; Michael Larzev; [2019]
    Keywords : Angel investor; Disruptive innovation; Investment decision criteria; Early stage investments; Venture Capital;

    Abstract : This thesis investigates early stage investors' investment decision making criteria when evaluating investment opportunities in potentially disruptive start-ups. The method chosen was a single case study with 5 interviews with investors in the e-scooter sharing company Voi Technology. READ MORE

  4. 23. Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Ebba Christofferson; Karin Grönberg; [2018-07-02]
    Keywords : ISA 701; Key Audit Matters; KAM disclosures; Audit report; Specificity; Tone; Risk-factor disclosures;

    Abstract : In this study, we examine whether Key Audit Matter (KAM) disclosures are informative in the Swedish setting. Financial stakeholders have long criticized the audit report for being too standardized and neither conveying entity-specific nor relevant information. READ MORE

  5. 24. Accounting and Apartment Prices - Evidence from the Swedish housing market

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

    Author : Johan Lanner; Karl Bokvist; [2018]
    Keywords : K3-framework; tenant-owner associations; apartment prices; usage of accounting information; financial reporting quality;

    Abstract : Prices in the Swedish housing market have developed considerably faster than Swedish GDP in recent years, resulting in increased leverage among apartment buyers and a higher financial risk in the Swedish economy. Furthermore, from the financial reporting year starting in 2014, Swedish non-listed entities were mandatorily required to adopt one of the K-frameworks. READ MORE

  6. 25. Does having previous working experiences in finance affect corporate hedging decisions made by the CEO? - a study on U.S. oil and gas producers

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Peera Sakdanupong; Jeremy Seow; [2018]
    Keywords : Hedging; Hedge ratio; Chief executive officers; CEO characteristics; CEO risk preferences; Finance career; Business and Economics;

    Abstract : The purpose of this thesis is to investigate if a CEO with finance and accounting working experiences would affect corporate hedging decisions, in terms of the decision to hedge, the extent of hedging, and the type of hedging tools used. This thesis uses panel data regressions where the hedge ratio, binary hedging decisions and hedging types are dependent variables, controlled by independent variables such as a dummy variable for CEOs with finance working experience, various CEO characteristics, and firm-level variables. READ MORE