Essays about: "financial statement analysis for investors"

Showing result 1 - 5 of 8 essays containing the words financial statement analysis for investors.

  1. 1. Assessing materiality of sustainability issues and their financial impact from an investor perspective. A study in analyzing materiality as a sector-specific issue, applied to the Swedish Textile and Apparel Industry.

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Catharina Backlund; Ylva Forsberg; [2017-08-29]
    Keywords : Sustainability Reporting; Materiality; ESG; Sustainable Investment; Textile Industry;

    Abstract : Background & Problem: Based on the assumption that sustainability efforts hinder the objective of profit maximization, companies have been thought to lack incentive for conducting their operations in a sustainable manner. There is however an increasing amount of stakeholder demand for corporate sustainability. READ MORE

  3. 2. Numbers VS Narratives in the Eyes of Non-professional Investors

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Alexander Hedlund; Mattias Nilsson; [2017]
    Keywords : Dissonance; CEO-statement; Non-professional investors; Narrative reporting; Accounting communication; Business and Economics;

    Abstract : Purpose: In an explorative manner this thesis aims to research how the content of CEO-statement affects non-professional investors’ opinion of a company’s prospects. Methodology: This study is to be considered a qualitative study based on an inductive orientation regarding the role of theory. READ MORE

  4. 3. Value Relevance of European High- and Low-Technology Companies' Financial Statements

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Damir Gegic; Anton Lindkvist; [2016]
    Keywords : Value relevance; high-technology; low-technology; financial statement; intangible assets; dot-com bubble; Värderelevans; högteknologi; lågteknologi; årsredovisning; immateriella tillgångar; IT-bubblan;

    Abstract : During the 1990s the increased importance of intangible assets caused concern among practitioners and academics that financial statements were losing their value relevance, i.e. READ MORE

  5. 4. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

    University essay from Umeå universitet/Företagsekonomi

    Author : Evelin Hinestroza; Gustaf Pettersson Norin; [2016]
    Keywords : fair value; disclosure requirements; IFRS 13; IAS 40; investment property; investors; auditors.;

    Abstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE

  6. 5. The Predictive Value of Items Excluded from Pro-Forma Earnings Before and During the Financial Crisis

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

    Author : Maximilian-Felix Ströher; Anne Eliasson; [2014]
    Keywords : pro forma; macroeconomic environment; special items; predictive value;

    Abstract : This paper explores the future implications of items excluded from pro forma earnings on future operating cash flows under two different macroeconomic conditions; before and during the financial crisis. We find that future implications of excluded items differ for the crisis and non-crisis scenario, a difference driven by high profitability firms. READ MORE