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Showing result 11 - 15 of 24 essays matching the above criteria.

  1. 11. Earnings Management under IFRS

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : David Backaliden; Ragnar Nilhag; [2017]
    Keywords : Earnings Management; Discretionary Accruals; Jones Cash Flow Model; IFRS; Conservatism; Business and Economics;

    Abstract : Title: Earnings Management under IFRS Date of seminar: 2017-05-29 Authors: David Backaliden & Ragnar Nilhag Supervisor: Peter W. Jönsson Keywords: Earnings Management, Discretionary Accruals, Jones Cash Flow Model, IFRS, Conservatism. READ MORE

  3. 12. The Persistent Measurement Biases

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

    Author : Hans Liang; [2017]
    Keywords : Equity Valuation; Linear Information Models; Accounting-Based Valuation; Conservative Accounting;

    Abstract : Despite recent advancements in the field of accounting-based valuation, the challenges in linking forecasts of residual income levels to past financial statements; and simultaneously considering the effects of conservatism in the accounting, remain. This paper describes the exploration of an equity valuation model that adheres to a linear information model as conceptualised by Ohlson (1995), and Feltham and Ohlson (1995) in the forecasts of earnings, which is parsimonious and individual for each firm. READ MORE

  4. 13. Mastering the accounting proficiency through practice : A dynamic view of the apprenticeship process between newly graduated accountants and supervisors as the accounting profession changes over time

    University essay from Karlstads universitet

    Author : Arman Farahbakhsh; Adam Elshani; [2017]
    Keywords : Accounting;

    Abstract : The accounting profession is through a natural progression constantly changing its shape. What was once known as traditional accounting is nowadays entailing moving towards a more service-minded occupation where the former bookkeepers are steadily transforming into accounting consultants. READ MORE

  5. 14. Valuation Accuracy of the RIV Model - Is it possible to improve the valuation accuracy of the RIV model when taking both conservative measurement bias and business goodwill/badwill into account?

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

    Author : Alexander Norrman; Jenny Rahmn; [2016]
    Keywords : Equity valuation; Residual income; Conservative accounting; Valuation accuracy;

    Abstract : The residual income valuation model (RIV) presented by Ohlson (1995) relies on unbiased accounting. The presence of conservative accounting, however, has been well recognized within research (e.g. Mora and Walker, 2015; Barker, 2015). READ MORE

  6. 15. The effect of managerial ownership on the demand for conservatism.

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Gjalt Eersteling; [2016]
    Keywords : Managerial ownership; agency problems; conditional conservatism; assymetric timeliness;

    Abstract : In this paper the relation between managerial ownership and conservatism is examined. Managerial ownership decreases agency problems caused by the separation of ownership and control. Managerial ownership increases the time horizon of managers and decreases expropriating behaviour. READ MORE