Essays about: "financial market and accounting"

Showing result 1 - 5 of 161 essays containing the words financial market and accounting.

1. 1. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

   University essay from

   Author : Martin Ekendahl; Philippa Hedström; [2023-06-29]
   Keywords : ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

   Abstract : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. READ MORE

3. 2. The Moderating Role of Employee Skill on the Relationship between R&D Intensity and Firm Performance

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Devansh Sharma; Wanni Arachchige Ishan Asiri Kumara; [2023]
   Keywords : Research Development; Return on Assets; Market Capitalization; Employee Training; Employee Productivity; Business and Economics;

   Abstract : This paper investigates the moderating effect of employee skill, as measured by employee productivity and training, on the relationship between R&D spending, measured as R&D intensity, and firm performance, measured as ROA, for the accounting-based standard, and market capitalization, for the market-based standard. The study employs a hierarchical Pooled OLS logistic regression and a Fixed Effects regression model, to account for the structure of the panel data. READ MORE

4. 3. Is Everyone Uninformed? A study of the relationship between profitability and IPO underpricing

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Niklas Willén; Jacob Jannering; [2023]
   Keywords : IPO Underpricing; IPO; Profitability; Information Asymmetry; Accounting Fundamentals;

   Abstract : In this paper, we investigate the explanatory power of profitability on IPO underpricing through the lens of information asymmetry over different time paradigms. We find that although profitability does not have an impact on IPO underpricing in general, during the time paradigm of 2001 to 2010 it has a positive significant impact- highlighting the necessity to account for variations over time. READ MORE

5. 4. Modeling a Relationship between ESG Metrics and Financial Performance for Nordic Publicly-listed Companies

   University essay from KTH/Matematisk statistik

   Author : Cornelia Sparring; Topias Karlsson; [2023]
   Keywords : Sustainable finance; ESG variables; ESG score; Accounting-based financial performance; Market-based financial performance; Nordic Compass; Materiality; Hållbar finansiering; ESG variabler; ESG värde; Redovisningsbaserad finansiell prestation; Marknadsbaserad finansiell prestation; Nordic Compass; Materialitet;

   Abstract : This study aims to identify whether a relationship between ESG performance and financial performance exists for Nordic publicly-listed companies, by conducting a multiple linear regression analysis. Also, it will be observed which (if any) ESG variables are of relevance. READ MORE

6. 5. The Impact of ESG Performance on Financial Performance : Evidence from NASDAQ Stockholm

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Pothupitiya Kankanamge Don Amila Chathuranga Silva; Hiba Hassan Bashir Siddig; [2023]
   Keywords : sustainability; ESG scores; ESG pillars; financial performance; ROA; Tobin s Q; good governance view; stakeholder theory; agency view; slack resource theory;

   Abstract : This thesis investigates whether environmental, social, and governance (ESG) performance impacts financial performance in the Swedish market. ESG performance is measured using the overall ESG score and the three individual pillar scores (environment, social, and governance). READ MORE