Essays about: "Deviation to NAV"
Found 5 essays containing the words Deviation to NAV.
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1. Listed Property Company Valuation
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : Among stock market participants, the existence and persistence of deviations between a property company's market capitalization and Net Asset Value are well-recognized. This deviation has a clear link to the premiums and discounts to NAV of closed-end funds, which is referred to as the closed-end fund puzzle in financial economics. READ MORE
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2. Procyclical effects of fair value accounting : A study of Nordic investment property companies
University essay from Högskolan Väst/Avd för företagsekonomiAbstract : Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. READ MORE
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3. Closed-End Funds and their Net Asset Value over time : A study of the relationship between Swedish closed-end funds' market prices and their underlying assets over a period of time.
University essay from Jönköping University/IHH, NationalekonomiAbstract : Closed-end funds (CEFs) are popular investments amongst the Swedish population as they provide diversification to investors and have in many cases historically outperformed the market. In deciding whether to invest in a CEF, the method of valuation differs from classical financial ratios used to value most companies, as the revenue-bringing operations differ significantly. READ MORE
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4. The Closed-End Investment Company NAV Deviation Puzzle: What does the Industry Reveal?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study of net asset value deviations ("NAV deviations") is conducted with a qualitative method to find explanations for NAV deviations by testing the entrenchment of current theories in Swedish investment companies. The study was conducted through a total of 15 interviews with representatives from investment companies, equity research analysts and fund managers. READ MORE
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5. Examining the Deviation to Net Asset Value for Swedish Listed Property Companies
University essay from KTH/Fastigheter och byggandeAbstract : Net asset value (NAV) is commonly used to represent the value of a property company. For listed property companies a secondary valuation occurs simultaneously as the company’s stocks are traded on the stock market. READ MORE