Essays about: "Accounting for Risk Investment"
Showing result 16 - 18 of 18 essays containing the words Accounting for Risk Investment.
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16. Discounts in closed-end investment trusts, a source of abnormal returns?: A study on the British market 2000-2009
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : We investigate if the ratio of net asset value to market value (discount if market value is lower than net asset value, premium if market value is higher than net asset value) is a factor driving abnormal returns in British investment trusts companies (ITC). We control for other factors commonly thought to predict returns above the Capital Asset Pricing Model but still find the size of the contribution from a discount on abnormal returns to be quite substantial. READ MORE
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17. Swedish and Swiss Implementation of IAS 40:: Does Culture Matter?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : When fair value accounting was introduced in 2005 it was, and still is, controversial, and accused leaving greater room for subjectivity in the valuation. The aim of this paper is to investigate if culture, via a greater or lesser extent of emphasis on conservatism on the accounting value level, is to influence accounting practice in the fair value valuation when marking-to-model investment property according to IAS 40. READ MORE
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18. Swedish Mutual Funds Performance 2000-2007
University essay from Institutionen för teknik och samhälleAbstract : Mutual funds are the common name for the open-end investment companies. This is the dominant investment company today, accounting for roughly 90% of investment comply assets. Assets under management in the mutual fund industry in United States surpassed $ 12.068 trillion by the end of April 2008 . READ MORE
