Essays about: "IFRS 2005"

Showing result 16 - 20 of 58 essays containing the words IFRS 2005.

1. 16. Mispricing in Financial Turbulence, A study of mispricing in public Nordic real estate companies in the 21st century

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Emil Christoffersson; Gustaf Engellau; [2015]
   Keywords : Real Estate; Mispricing; Fundamental Valuation; Value Relevance; PVED;

   Abstract : By using the present value of expected dividends model, reversed engineering and the market capitalizations of 14 public Nordic real estate companies between the years 2000-2009, the study examines the reasonableness of the implied return on equity in steady state. The results show that following the stock crash of 2000 the level of implied return on equity in steady state is below reasonable levels, whereas the period leading up to the financial crisis displays levels above historical precedents. READ MORE

3. 17. The Associations between the Goodwill Impairments and the External and Internal Economic Indicators

   University essay from Karlstads universitet/Handelshögskolan

   Author : Nichanun Panacha; Victor Wiklund; [2015]
   Keywords : IFRS 3; IAS 36; goodwill; goodwill impairment; economic impairment indicators; association; telecommunication industry; agency theory; earnings management;

   Abstract : After the adoption of IFRS 3 and IAS 36 in 2005, goodwill and its related impairment have been criticized recently about their reliability and the true presentation of the economic value on the company’s financial statements. The valuation of goodwill and its impairment were subjected to an idea of the earnings management, where the management of the company subjectively decided the values to be realized, especially, the value of goodwill impairment that was criticized and questioned about its association with economic impairment indicators. READ MORE

4. 18. A semi-parametric Probability of Default model

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Can Ertan; Alex Gansmann; [2015]
   Keywords : Probability of Default; Cox Proportional Hazards Model; IFRS 9; Point-in-time; Time-varying macroeconomic covariates;

   Abstract : With the implementation of IFRS 9, a new set of impairment rules will be effective as of 1st January 2018. We analyse alternative models for probability of default (PD) estimation that are in accordance with IFRS 9. In our model, PD is dependent on idiosyncratic firm-specific factors and systematic macroeconomic conditions. READ MORE

5. 19. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Adam Färnemyhr; Joakim Lundström; [2014-06-13]
   Keywords : IAS 7; statement of cash flows; operating cash flows; return on equity; ;

   Abstract : Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the analysis of the performance of companies is the cash flow statement. However, it is not used to analyse banks. READ MORE

6. 20. Goodwill Accounting -A study of public groups in Sweden, Germany and the United Kingdom before and after IFRS

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Diego Artigas; Martin Lorentsson; Axel Nilsson; [2014-06-13]
   Keywords : Accounting; goodwill; impairment; amortization; IFRS; harmonization.;

   Abstract : Background and problem: The European Union has worked to achieve accounting harmonization during the last decades. In 2005, IFRS became mandatory for public groups within the European Union when compiling their consolidated financial statements. Whether or not this has lead to harmonization in practise is a debated subject. READ MORE