Essays about: "Accounting measurement bias"
Showing result 1 - 5 of 8 essays containing the words Accounting measurement bias.
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1. The pricing accuracy of the unbiased RIV model
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper aims to investigate whether the pricing accuracy of the RIV model is improved with unbiased accounting. The introduction of the Feltham-Ohlson model has left researchers with an eagerness to propose a RIV model with high pricing accuracy. READ MORE
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2. Accounting for the Measurement Bias: A Study of Market Efficiency in the United States and the Relevance of Extensive Fundamental Analysis in Equity Valuation
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This thesis investigates abnormal returns over the period 1983-2021 from an investment strategy that is based on public accounting information. Investment positions are taken in US manufacturing firms and are held for 36 months using a self-financing (hedged) portfolio. READ MORE
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3. Best practice or PR strategy? : Integrated reports as impression management in a Swedish mining company
University essay from Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälleAbstract : Environmental and social problems are often connected to the mining industry. Hence, there is a history of conflicts between industry actors and stakeholders such as non-governmental organizations, regional politicians, environmental authorities, academics, community researchers, tourism industry and indigenous people. READ MORE
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4. The Persistent Measurement Biases
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Despite recent advancements in the field of accounting-based valuation, the challenges in linking forecasts of residual income levels to past financial statements; and simultaneously considering the effects of conservatism in the accounting, remain. This paper describes the exploration of an equity valuation model that adheres to a linear information model as conceptualised by Ohlson (1995), and Feltham and Ohlson (1995) in the forecasts of earnings, which is parsimonious and individual for each firm. READ MORE
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5. Valuation Accuracy of the RIV Model - Is it possible to improve the valuation accuracy of the RIV model when taking both conservative measurement bias and business goodwill/badwill into account?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The residual income valuation model (RIV) presented by Ohlson (1995) relies on unbiased accounting. The presence of conservative accounting, however, has been well recognized within research (e.g. Mora and Walker, 2015; Barker, 2015). READ MORE
