Essays about: "Conservative Reserve Ratio"
Found 1 essay containing the words Conservative Reserve Ratio.
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1. Pricing Conservatism: An Empirical Study on the Value Relevance of Conservative Reserves in Swedish Firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The purpose of this study is to evaluate the financial market's efficiency in respect to conservative accounting. Particularly the study focuses on conservative accounting's influence on the reported return on owners' equity, including the influence of build-ups and realizations of conservative reserves. READ MORE
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