Essays about: "thesis in quality of earnings"

Showing result 1 - 5 of 20 essays containing the words thesis in quality of earnings.

1. 1. Combining Value Investing with Quality Investing: Empirical Evidence from the European and Nordic Stock Markets

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Oleksii Chepil; [2024]
   Keywords : value investing; quality investing;

   Abstract : The aim of this thesis is to explore whether stock selection based on five value metrics and six quality metrics can generate superior returns compared to the overall market. The selected markets are the Nordic one (Nasdaq OMX Nordic 120 being the benchmark) and the European one (STOXX Europe 600 being the benchmark), while the selected time period is 2001-2023 for Europe and 2010-2023 for the Nordics. READ MORE

3. 2. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   University essay from Umeå universitet/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

4. 3. IFRS Impact on Swedish Companies

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Alexander Gunnervall; Jiahe Cheng; [2023]
   Keywords : Value Relevance; Linear Regression Analysis; IFRS Implementation; Ohlson Model; Market Value of Equity; Book value of equity; Earnings.; Business and Economics;

   Abstract : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. READ MORE

5. 4. How does government ownership affect the relationship between fair value accounting and earnings quality?

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Emma Ericsson; Göran von Essen; [2021]
   Keywords : earnings quality; fair value; investment properties; government ownership; corporate governance;

   Abstract : This thesis examines the effect government ownership has on the relationship between fair value accounting and earnings quality when “mark-to-model” techniques are used in fair value estimations. To this end we compare 36 real estate companies controlled by private interests with 32 real estate companies controlled by the state and municipal governments in Sweden. READ MORE

6. 5. Earnings Conference Calls and Stock Returns: The interplay between tone and information specificity

   University essay from Göteborgs universitet/Graduate School

   Author : Imelda Taraj; [2019-08-09]
   Keywords : conference calls; disclosure; content analysis; textual analysis; word sentiment; information specificity; cumulative abnormal returns;

   Abstract : After the adoption of RegFD, quarterly earnings conference calls (ECCs) have become an important channel for voluntary corporate disclosure. However, the extent to which the information content affects capital markets is little researched. READ MORE