Search for dissertations about: "accounting conservatism"

Found 2 swedish dissertations containing the words accounting conservatism.

  1. 1. On the Importance of Accounting Information for Stock Market Efficiency

    Author : Jiri Novak; Jan-Erik Gröjer; Mattias Hamberg; Mats Åkerblom; Colin Clubb; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; accounting; capital makets; efficiency; momentum; liquidity; accounting conservatism; transitory earnings; IFRS; goodwill; Sweden; Företagsekonomi; Business studies; Företagsekonomi;

    Abstract : This thesis contributes to the discussion on the importance of accounting information for stock market efficiency. As any analysis of market efficiency depends on the use of adequate risk proxies, the thesis first investigates the ability of commonly used risk factors to explain the cross-sectional variation of Swedish stock returns. READ MORE

  2. 2. Intergroup Relations : When is My Group More Important than Yours?

    Author : Luisa Batalha; Bo Ekehammar; Henry Montgomery; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Attitude ambivalence; intergroup bias; ingroup favouritism; outgroup favouritism; ethnic prejudice; social identity; social dominance orientation; system justification; conservatism; sexism; prejudice; Psychology; Psykologi;

    Abstract : Intergroup relations are characterised by favourable and unfavourable biases. Towards one’s own group these biases are mostly favourable – ingroup favouritism. Research has, however, shown that outgroup favouritism, that is, the preference for a group to which the person does not belong, also permeates intergroup relations. READ MORE