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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 i
Background and Objectives: This project explored the needs of art galleries and collectors for Digital Asset Management Systems (DAMS), in order to fill an existing knowledge gap and help companies to analyse these needs. Bespoken difficulties in the field significantly challenge the development of DAMS and have thus also hampered the evolvement of high-quality systems for the art market. There se
För cirka tio år sedan började användningen av en ny produkt på den svenska försäkringsmarknaden för företagsförvärv. Den så kallade M&A- försäkringen syftar till att hantera de garantiåtaganden som säljaren lämnar i aktieöverlåtelseavtalet genom att överföra ansvaret till en försäkringsgivare. På grund av den riskallokering som försäkringslösningen innebär kan den fungera som ett förhandlingsRoughly ten years ago started the usage of a new product on the Swedish insurance market for acquisitions. The so-called M&A-insurance is designed to handle the warranty obligations, that the seller provides in the share purchase agreement, by transferring the responsibility thereof to an insurer. Because of the risk allocation that the insurance solution means it can function as a negotiating
Purpose: The purpose of this thesis is to investigate which firm-specific variables can explain the cross-section of expected stock returns in the German market. The tested explanatory variables are market beta, firm size, the book-to-market ratio, the earnings-to-price ratio, leverage, the dividend yield, the cash flow-to-price ratio and sales growth. Furthermore, the thesis also examines the con
Syfte: Studien syftar till att undersöka hur svenska företag uppfyller upplysningskraven enligt IAS 36 och sambandet med faktiska goodwillnedskrivningar och resultatutveckling. Testerna jämförs sedan med en tidigare studie som behandlar brittiska och italienska företag (D’Alauro, 2013) där vi tittar på resultaten från de brittiska företagen. Vi diskuterar även hur olikheter i bolagsstyrning avseenPurpose: The thesis aims to investigate how listed companies in Sweden apply and fulfill the disclosure requirements of the IAS 36, and if there is any connections between the level of disclosure with goodwill impairment and earnings performance. The tests are then compared with a previous study that deals with British and Italian companies (D'Alauro, 2013), where we look at the results from t
PurposeThis paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition towards becoming more sustainable and to better account for progress and performance within the sustainability areas.Design/methodology/approachBy adopting an interpretive textual approach, the paper provides a careful
Den ökade betydelsen av immateriella rättigheter, utvecklade möjligheter till lättare spridning av skyddat material och därigenom ett ökat skyddsbehov har föranlett rättighetsinnehavare att söka nya tillvägagångssätt för bekämpning av immaterialrättsintrång online. Under det senaste årtiondet har ett nytt vapen i form av förbudsförelägganden mot mellanhänder trätt fram. Utan något faktiskt ansvar The increased significance of intellectual property rights, rapid development of easier dissemination of protected works and the subsequent concern for protection has lead right holders to continuously seek new ways of countering online piracy. In the past decade, a new regime of targeting online intermediaries with blocking injunctions has emerged, supported by the legislative powers of the Europ
Corporate cash holdings have an important role in the financial management of corporations. Firms hold cash for various reasons, Keynes (1936) states the reasons to be of transaction, precautionary and speculative nature, respectively, and firms’ cash policies differ both on an industry and firm level. Previous empirical studies mainly deal with the determinants and behavior of corporate cash hold
1 Department o f Human Geography and Div is ion o f Human Ecology Course coordination manual 2024-2025 Course coordinator checklist ................................................................................. 3 0. Fundamentals ................................................................................................ 3 1. Before the course ................................................
Student handbook 2021 1 STUDENT HANDBOOK 2021-22 Version 1.0 – August 2021 1 Welcome 1 Letter from the Director of Studies 3 About 4 Lund University 5 The Faculty of Social Sciences 6 Graduate School 7 Contact information 8 Studying at Graduate School 9 Graduate School – a brief history 10 Communication channels 12 Our Master’s programmes 13 Term 1 13 Term 2 15 Term 3 16 Term 4 18 Thesis prepara
https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/2021-08/Student%20handbook%202021.pdf - 2026-07-24
0 1 About ADAC.io: Attribution, Data, Analysis, Countermeasures and Interoperability ADAC.io is a Horizon project funded by the European Union and coordinated by the Psychological Defence Research Institute at Lund University. It engages seven partners and has a three-year duration ranging from February 1, 2024 to January 31, 2027. Based on the concept of Foreign Information Manipulation & Interfe
Campus Helsingborg IT INFORMATION FOR STUDENTS HT16 2 Introduction General information on IT services at Lund University can be found on the University website www.lunduniversity.lu.se under Current students/IT Services & support. Student account - StiL The student account gives you access to a number of electronic services that Lund University offers its students; among other things, you can use
https://www.ses.lu.se/sites/ses.lu.se/files/it-info_ht16_eng.pdf - 2026-07-24
COSM23 Contemporary Chinese Society Literature List Spring Semester 2026 Approved on 18 November 2026 by the education board at the Centre for East and South-East Asian Studies. Introduction In 2026, COSM23 will require students to read 438 pages of book chapters and approximately 1038 pages of journal articles, policy documents, and expert popular discourse. In addition, student will select about
https://www.ht.lu.se/media/utbildning/dokument/kurser/COSM23/20261/COSM23_2026_literature_list.docx - 2026-06-29
Cooperative Migration Control Policies - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of P
https://rwi.lu.se/2018/06/18/need-know-cooperative-migration-control-policies/ - 2026-07-23
Preparing for your studies | LTH, Faculty of Engineering Skip to main content We use cookies and other tracking technologies to improve the user experience on our website, to show you personalised content and targeted ads, and to analyse our website traffic. Cookie Policy . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cook
https://www.lth.se/english/study-at-lth/masters-programmes-in-english/preparing-for-your-studies/ - 2026-07-23
Matematikcentrum Matematik NF Course Analysis for Linear Algebra 1 (MATA22, ÄMAD01) Autumn 2020 Lecturer: Anna-Maria Persson Teaching assistants: Henrik Ekström, Frej Weiström Dahlin, Adem Limani Number of students: The course is given jointly for students enrolled in the Bachelor’s Programme at the Faculty of Science (course code MATA22) and for students enrolled in the Teacher Education Programm
https://www.maths.lu.se/fileadmin/maths/Matematik_NF/Kursutvaerderingar/HT2020/MATA22HT2020KA.pdf - 2026-07-23
Admission to courses depends on the following:The type of agreement between your home university and Lund University (e.g. a university-wide agreement or a specific faculty or department-level exchange agreement)Whether the course is open to exchange studentsWhether you meet the specific admission requirements of the coursesPlaces available on the coursesCheck the admission requirements firstEach
Strategic Research Area (SRA) at Lund University CMES coordinates, supports and conducts Middle East research at Lund University. CMES aspires to foster multi- and inter-disciplinary perspectives, approaches, and methodologies in relation to Middle East research. The Centre's core and affiliated research team has given rise to fruitful exchanges across different scientific fields and culminated in
https://www.cmes.lu.se/strategic-research-area-middle-east - 2026-07-23
Most courses offered by the Faculty of Law are at the master’s level. To participate in these courses, students must have successfully completed 150 ECTS credits in law at the university level.List of courses for the autumn semesterList of courses for the spring semesterFor students who have completed 60 ECTS credits in law at the university level, the Faculty of Law offers the following bachelor
https://www.law.lu.se/study/exchange-studies/courses - 2026-07-23
COSM23 Contemporary Chinese Society Literature List Spring Semester 2026 Approved on 18 November 2026 by the education board at the Centre for East and South-East Asian Studies. Introduction In 2026, COSM23 will require students to read 438 pages of book chapters and approximately 1038 pages of journal articles, policy documents, and expert popular discourse. In addition, student will select about
https://www.historiska.lu.se/media/utbildning/dokument/kurser/COSM23/20261/COSM23_2026_literature_list.docx - 2026-07-24
