Essays about: "Conservative Accounting"

Showing result 1 - 5 of 24 essays containing the words Conservative Accounting.

  1. 1. The pricing accuracy of the unbiased RIV model

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

    Author : Jonny Jin; Daniel Klingberg; [2023]
    Keywords : Pricing accuracy; Residual income valuation; Unbiased accounting; Accounting measurement bias; Conservative accounting;

    Abstract : This paper aims to investigate whether the pricing accuracy of the RIV model is improved with unbiased accounting. The introduction of the Feltham-Ohlson model has left researchers with an eagerness to propose a RIV model with high pricing accuracy. READ MORE

  3. 2. Improved Bridge Load Capacity via Dynamic Train-Track-Bridge Interaction : Assessing the dynamic amplification factor caused by measured track irregularities for rail freight transport

    University essay from KTH/Bro- och stålbyggnad

    Author : Muhannad Asaad; [2023]
    Keywords : ;

    Abstract : The carbon impact of transportation is large and requires sustainable solutions. With expected population growth, rail transportation plays a vital role in facilitating a greener Europe. The expansion of the rail infrastructure is therefore of essential importance for future challenges. READ MORE

  4. 3. Research and Development Spending in Bankruptcy Prediction: Examining an Adjusted Ohlson O-score Model

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

    Author : Greta Grunewald; Sara Lunning; [2021]
    Keywords : Bankruptcy Prediction; Research and Development R D ; Ohlson O-score Model; Generally Accepted Accounting Principles GAAP ; Conservative Accounting;

    Abstract : This thesis investigates whether bankruptcy prediction applying the Ohlson O-score model can be enhanced by modifying accounting variables associated with research and development (R&D) spending. To examine this, we study the expected risk of bankruptcy and R&D intensity among listed firms in the United States from 1990 to 2019. READ MORE

  5. 4. Risk Measurement and Performance Attribution for IRS Portfolios Using a Generalized Optimization Method for Term Structure Estimation

    University essay from Linköpings universitet/Produktionsekonomi

    Author : Fredrik Gerdin Börjesson; Christoffer Eduards; [2021]
    Keywords : Interest rate measurement; term structures; multiple yield curves; principal component analysis; systematic risk; risk factors; term structure simulation; Latin hypercube sampling with dependence; risk measurement; value-at-risk; expected shortfall; interest rate swap; performance attribution;

    Abstract : With the substantial size of the interest rate markets, the importance of accurate pricing, risk measurement and performance attribution can not be understated. However, the models used on the markets often have underlying issues with capturing the market's fundamental behavior. READ MORE

  6. 5. The forgotten accounting chioce : A study about Attention to Detail in the note disclosure

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Wilma Johansson; [2021]
    Keywords : Notes; footnotes; conservative accounting; Attention to Detail;

    Abstract : Background: Investors does seldom use the information provided within the notes when making investment decisions even though it is evident that notes impact the organisations share price. The reason is unclear, though hypothetically it is possible that the unawareness of potential advantages and disadvantages might be the problem. READ MORE