Essays about: "thesis Accounting hypothesis"
Showing result 1 - 5 of 19 essays containing the words thesis Accounting hypothesis.
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1. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU
University essay fromAbstract : 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
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2. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.
University essay from Göteborgs universitet/Graduate SchoolAbstract : This thesis tests the reliability of EPRA NAV (European Public Real estate Association Net Asset Value) as a measure for stock prices in property holding firms. The law of one price dictates that the price of a listed asset should equal the price of a private asset, however, this is not the case for property holding firms as the stock prices deviate from the EPRA NAV. READ MORE
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3. Other Comprehensive Income in Scandinavia : Value relevant or not?
University essay from Umeå universitet/FöretagsekonomiAbstract : Other comprehensive income is a widely debated subject, that has raised controversies and scholarly debates since Littleton’s pivotal economic research in the 1940s. Today OCI is an ill-defined measure of performance, with potentially large consequences for publicly traded companies. READ MORE
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4. A concept to evaluate dynamic daylight glare
University essay from Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljöAbstract : A method towards a dynamic daylight glare evaluation in the early stage of design was developed in this thesis, using existing glare metrics under multiple observer positions and gazes. The results pointed out that it is possible for a zonal characterization regarding glare sensation to be achieved with the combination of multiple existing metrics and a weighting system, named the adaptation possibility. READ MORE
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5. 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 institutionenAbstract : 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