Essays about: "Value Relevance of Accounting Measures"

Showing result 1 - 5 of 7 essays containing the words Value Relevance of Accounting Measures.

1. 1. Value Relevance in the New Economy: A Study on Changes in Value Relevance of Accounting Information

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

   Author : Isak Sunar Kreuger; Emilia Staaf; [2023]
   Keywords : Value Relevance; Equity Valuation; Classification and Regression Trees; New Economy; Financial Reporting;

   Abstract : Prior research emphasizes that the failure of accounting practices to keep pace with the emergence of a new economy has caused a deterioration in the value relevance of accounting. We therefore aim to investigate how the value relevance of accounting information in Sweden has changed as the new economy has developed. READ MORE

3. 2. Value investing; A quest for alpha in the Nordic region - Back-testing the strategies developed by Joel Greenblatt and Joseph Piotroski

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

   Author : Jonas Wahlström; Alfons Jagut; [2017]
   Keywords : Value Relevance of Accounting Measures; F-Score; MFI; Value Investing; Fama French s three-factor model;

   Abstract : This thesis evaluates the performance of the Magic formula and F-score. The investment strategies are applied to the entire Nordic region over the period of 2005-2015 and the returns evaluated using the CAPM and Fama & French's three-factor model. READ MORE

4. 3. The Adoption of the IFRS in the European Union - A study of potential harmonization effects across European capital markets

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

   Author : Andreas Klavebäck; Bo Nie; [2015]
   Keywords : EU; Harmonization; IFRS; Value relevance;

   Abstract : This study investigates potential harmonization effects of capital market reactions in the EU with regards to the mandatory implementation of IFRS for listed firms. We compare data from two periods of different prevailing accounting regimes, from five EU member states of which the UK serves as a benchmark for changes in market reactions. READ MORE

5. 4. The impact of company size on the value relevance of social ratings : A quantitative study

   University essay from Umeå universitet/Företagsekonomi

   Author : Johannes Nilsson; Henrik Strand; [2015]
   Keywords : social ratings; value relevance; csr; stakeholder theory;

   Abstract : Abstract Problem background and problem discussion: The increased demands on companies and their ability to operate sustainably has made corporate social responsibility (CSR) a very hot topic in modern society. The academic debate has yet to put a definite answer on whether the engagement in CSR activities has a positive effect on a company financially. READ MORE

6. 5. Value relevance of other comprehensive income

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

   Author : Thomas Aldheimer; Wing Sze Huynh; [2014]
   Keywords : Comprehensive income; Fama French three factor model; Other comprehensive income; Residual income valuation model; Value relevance;

   Abstract : Standard setters have in the past decades favored a new income measure based on fair value accounting; other comprehensive income. In the ongoing, rather ambiguous, discussion there are arguments and empirics both supporting and disagreeing with the usefulness of other comprehensive income. READ MORE