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Earnings quality och blankningar: En studie om intresset av blankningspositioner i bolag med avseende på earnings quality
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
A study of the interest of short positions in companies regarding to their earnings quality (English)
Abstract [sv]

Syfte: Syftet med den här uppsatsen är att undersöka om blankade bolag har lägre grad av earnings quality än icke-blankade bolag.

Metod: Kvantitativ metod, t-test för två populationer som antar olika varianser.

Resultat och slutsats: Resultatet i den här studien visar att blankade bolag inte har lägre grad av earnings quality än icke-blankade bolag. Resultatet visar även att icke-blankade bolag har lägre grad av earnings quality än blankade bolag. Därför kan jag inte uttala mig om huruvida blankare använder earnings quality vid tagandet av blankningspositioner

Abstract [en]

Purpose: The purpose of this essay is to examine if shorted companies have poorer earnings quality than non-shorted companies

Method: Quantitative analysis, t-test for two-sample assuming unequal variances

Result and conclusion: The results of this study show that shorted companies do not have poorer earnings quality than non-shorted companies. The results also indicate that non-shorted companies have poorer earnings quality than shorted companies. Thus, I cannot comment on whether short sellers are using information about earnings quality when taking short positions

Place, publisher, year, edition, pages
2019.
Keywords [en]
Earnings quality, accruals, cash flow, short selling, short positions, short sellers
Keywords [sv]
Earnings quality, periodiseringar, kassaflöde, blankning, blankningspositioner, blankare
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-30763OAI: oai:DiVA.org:du-30763DiVA, id: diva2:1354748
Available from: 2019-09-26 Created: 2019-09-26

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CiteExportLink to record
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  • apa
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