dc.contributor.author | Holtmon, Martine | |
dc.contributor.author | Grave, Martine Ormset | |
dc.date.accessioned | 2022-12-12T10:18:25Z | |
dc.date.available | 2022-12-12T10:18:25Z | |
dc.date.issued | 2022 | |
dc.identifier.uri | https://hdl.handle.net/11250/3037208 | |
dc.description | Masteroppgave(MSc) in Master of Science in Business, Accounting and Business Control - Handelshøyskolen BI, 2022 | en_US |
dc.description.abstract | This thesis studies conditional and unconditional accounting conservatism in
Norwegian listed firms. We address two hypotheses; 1) a positive coefficient on
change in cash investments captures conditional accounting conservatism, and 2)
a positive coefficient on change in lagged operating assets captures unconditional
accounting conservatism. This is studied over the ten-year period 2010-2019. We
examine differences in conservatism across samples with different market to book
ratios, industry classifications, non-negative and negative returns, as well as firms
reporting losses or profits. Our findings indicate that conditional and
unconditional accounting conservatism is not captured by a positive coefficient on
change in cash investment and change in lagged operating assets, respectively.
Keywords: accounting conservatism, returns, earnings | en_US |
dc.language.iso | eng | en_US |
dc.publisher | Handelshøyskolen BI | en_US |
dc.subject | accounting business control | en_US |
dc.title | Accounting Conservatism: An empirical study on financial reporting and stock returns in Norwegian listed firms | en_US |
dc.type | Master thesis | en_US |