Essays about: "Direct and Indirect Real Estate Investment"

Found 2 essays containing the words Direct and Indirect Real Estate Investment.

  1. 1. Managing the fair value of investment property : Empirical evidence of earnings management in Swedish Real Estate

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Tomas Neumüller; [2013]
    Keywords : Abnormal accruals; Asymmetric information; Earnings management; Fair value; Real estate; IAS 40; Quantitative research;

    Abstract : This study poses two questions relating to earnings management with the intent to mislead the market for the firms equity and debt. A multiple regression model is used to test two hypoteses through 7 hypothesized determinants of discretionary accruals and 3 control variables. READ MORE

  2. 2. EVAM, A New Revolutionary Ratio?

    University essay from KTH/Bank och finans

    Author : Thomas Aziz; [2011]
    Keywords : Real Estate; Sales and Leaseback; Ratio; Direct and Indirect Real Estate Investment; Large and Mid Capitalization; Publically Traded Companies;

    Abstract : Purpose: To investigate the usefulness of the Economic Value Added Momentum ratio and to determine if Swedish non-real estate, non-financial companies been either positively or negatively affected by their Corporate Real Estate structure from an EVAM perspective. Design/methodology/approach: Using a regression analysis composed of the OMX large and mid cap non-real estate, non-financial companies, investigates the relationship between companies’ real estate holdings and their ability to sustain a positive EVAM. READ MORE