Essays about: "Items affecting comparability IAC"

Found 1 essay containing the words Items affecting comparability IAC.

  1. 1. How do sell-side equity research analysts evaluate items affecting comparability?

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

    Author : Hélène Börjesson; Helene de la Motte; [2017]
    Keywords : Items affecting comparability IAC ; Non-recurring items; Equity research analysts; Earnings quality;

    Abstract : We investigate sell-side equity research analysts' behaviour in the process of choosing whether to exclude or include items affecting comparability (IAC) in their valuation. We used a qualitative method by interviewing 16 analysts in order to understand how they adjust for IAC and potential factors influencing their approach. READ MORE