Essays about: "stock exchange theory"

Showing result 11 - 15 of 137 essays containing the words stock exchange theory.

1. 11. Payout Policy and Agency Concerns: A Study on Differences in Payout Ratios and Payout Mix between Dual and Single-Class Firms

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : John Sköld; Fredrik Santesson Ståhl; [2022]
   Keywords : Payout-policies; Dual-class; Single-class; Agency theory; Corporate Governance; Business and Economics;

   Abstract : Purpose: The purpose of this study is to investigate if there is any difference in payout policies between firms that adopt a dual-class share structure compared to a single-class share structure. Methodology: We are using an unbalanced panel data set of firms that are listed on the Stockholm Stock Exchange (SSE). READ MORE

3. 12. Who run the boards? : A quantitative study on the effects of board gender diversity on firm financial performance

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Alva Falk; Anna Fransson; [2022]
   Keywords : Governance; gender diversity; board composition; firm performance; critical mass;

   Abstract : Purpose: This thesis aims to explain the relationship between board gender diversity, measured as the proportion of women on boards and different board categories, and firm financial performance.  Methodology: This study was conducted through a quantitative method with a deductive and cross-sectional approach. READ MORE

4. 13. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Mattias Hedqvist; Hanna Lennerskog; [2022]
   Keywords : Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

   Abstract : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. READ MORE

5. 14. Esse Non Videri

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Jakob Skåring; Erik Arnell; [2022]
   Keywords : Sphere ownership; corporate ownership; earnings management; accrual based earnings management; Business and Economics;

   Abstract : Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to investigate if earnings management is influenced by sphere control in a general sense, as well as family sphere and non-family sphere control. We therefore ask the following research question: Does sphere ownership influence the level of earnings management in Swedish firms? Methodology: We are addressing our research question empirically by estimating Pooled Ordinary Least Squares (POLS) and random effect regressions, using robust standard errors clustered by firm. READ MORE

6. 15. Accounting for Failure

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Jasper Florian van Rijn; Kevin Titikic; [2022]
   Keywords : “Account theory”; “trends over time”; “financial communication”; “CEO-letter”; “content analysis”; Business and Economics;

   Abstract : Purpose: The purpose of this study is to identify possible trends over time in the use of verbal Accounts in CEO-letters for firms with negative profit growth. Further, if such trends are found, potential explanations will be explored. READ MORE