Essays about: "variance analysis accounting"

Showing result 1 - 5 of 12 essays containing the words variance analysis accounting.

  1. 1. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market

    University essay from Umeå universitet/Företagsekonomi

    Author : Maxx Hillman; Linus Sjösten; [2022]
    Keywords : Accounting standards; agency theory; amortization; business acquisitions; goodwill; IFRS; K3; local GAAP; synergies; Swedish GAAP; resource-based view; value added;

    Abstract : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. READ MORE

  3. 2. Risk Measurement and Performance Attribution for IRS Portfolios Using a Generalized Optimization Method for Term Structure Estimation

    University essay from Linköpings universitet/Produktionsekonomi

    Author : Fredrik Gerdin Börjesson; Christoffer Eduards; [2021]
    Keywords : Interest rate measurement; term structures; multiple yield curves; principal component analysis; systematic risk; risk factors; term structure simulation; Latin hypercube sampling with dependence; risk measurement; value-at-risk; expected shortfall; interest rate swap; performance attribution;

    Abstract : With the substantial size of the interest rate markets, the importance of accurate pricing, risk measurement and performance attribution can not be understated. However, the models used on the markets often have underlying issues with capturing the market's fundamental behavior. READ MORE

  4. 3. Comparison of multiple imputation methods for missing data : A simulation study

    University essay from Umeå universitet/Statistik

    Author : Sjoerd Schelhaas; [2021]
    Keywords : ;

    Abstract : Despite a well-designed and controlled study, missing values are consistently present inresearch. It is well established that when disregarding missingness by analyzing completecases only, statistical power is reduced and parameter estimates are biased. READ MORE

  5. 4. An Automated Methodology for Identification and Analysis of Erroneous Production Stop Data

    University essay from Högskolan i Skövde/Institutionen för ingenjörsvetenskap

    Author : Sopal Soman; [2020]
    Keywords : ;

    Abstract : The primary aim of the project is to automate the process of identifying erroneous entries in stop data originating from a given production line. Machines or work stations in a production line may be stopped due to various planned (scheduled maintenance, tool change, etc.) or unplanned (break downs, bottlenecks, etc.) reasons. READ MORE

  6. 5. How is ESG Affecting Stock Returns? A Portfolio- and Panel Data Analysis of US Firms in the S&P 500

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Per Jonas Partapuoli; Charlotte Breitz; [2020]
    Keywords : ESG; HML; S P 500; Momentum; Fama-French Five-factor Model; Portfolio Analysis; Panel Data Analysis; Sustainable Investing; Great Financial Crisis; Business and Economics;

    Abstract : The last two decades, socially responsible investing has emerged such that there is a value in itself to invest responsibly. This paper analyzes the relationship between Environmental, Social, Governance (ESG) and stock returns, and investigate if any of these three individual pillars have a more significant impact during the period 2005 – 2018. READ MORE