Sökning: "earnings quality"

Visar resultat 1 - 5 av 36 avhandlingar innehållade orden earnings quality.

  1. 1. Essays on Child Care and Higher Education

    Författare :Linda Holmlund; Magnus Wikström; Niklas Hanes; Torberg Falch; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Child care demand; subsidized child care; dual care provider model; local public expenditures; income taxation; college quality; earnings; selection on observables; university choice; earnings distribution; Economics; Nationalekonomi; Economics; nationalekonomi;

    Sammanfattning : This thesis consists of a summary and four self-contained papers. Paper [I] examines whether fathers influence the time their children spend in subsidized child care. Two non-nested models of family child care demand are estimated. LÄS MER

  3. 2. The pricing of earnings : essays on the post-earnings announcement drift and earnings quality risk

    Författare :Hanna Setterberg; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : This dissertation is concerned with the relationship between accounting earnings and stock prices. It consists of three empirical papers, all using a sample of firms listed on the Stockholm Stock Exchange (1990-2008). The first paper documents the existence of a drift in stock prices subsequent to quarterly earnings announcements. LÄS MER

  4. 3. Essays on behavioral determinants of earnings quality

    Författare :Savvas Papadopoulos; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Företagsledare; Redovisning; Accounting; Executives;

    Sammanfattning : The neoclassical economic view of the firm - upon which most of the empirical financial accounting research is based - assumes that managers are rational wealth optimizers. Therefore, managers are considered homogeneous and selfless inputs into the production process, and this implies that different managers are perfect substitutes for one another. LÄS MER

  5. 4. Audit regulation and auditor disclosures: Essays on the consequences of ISA 701

    Författare :Seyed Mahmoud Hosseinniakani; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit regulation; auditor disclosures; key audit matters; ISA 701; audit quality; capital market; management disclosures; earnings management;

    Sammanfattning : Auditing regulations have changed over time, with the aim of increasing the quality of the audit process and audit report that assist stakeholders in decision-making. Such changes include the recent revisions and introduction of International Standards on Auditing (ISAs), which aim to enhance transparency and the value of information presented in the audit report. LÄS MER

  7. 5. Empirical essays on military service and the labour market

    Författare :Peter Bäckström; Gauthier Lanot; Niklas Hanes; Paul Bingley; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Military recruitment; military labour market; military veterans; peacekeeping; earnings; labour market marginalisation; Economics; nationalekonomi;

    Sammanfattning : This thesis consists of an introductory part and four self-contained papers that study empirical questions related to military service and the labour market.Paper [I] studies the relationship between civilian labour market conditions and the number of people who volunteer for military service in Sweden. LÄS MER