Essays about: "FAIR VALUE IMPACT"

Showing result 6 - 10 of 41 essays containing the words FAIR VALUE IMPACT.

  1. 6. The impact of fairtrade and other sustainability practices on cocoa farmers’ income of in Guayas and Manabi provinces, Ecuador

    University essay from SLU/Dept. of Economics

    Author : Stefania Celi Garofalo; [2020]
    Keywords : certifications; cocoa; Fairtrade; ivelihood; Sustainability Sourcing Practices SSP ; sustainable value chain; Voluntary Sustainability Standards VSS ;

    Abstract : Voluntary sustainability standards on the one side, and, sustainable sourcing practices on the other side, are two favored ways of the cocoa industry for a more effective, social and environmental friendly value chains. But how well do these two kinds of sustainability schemes improve the cocoa farmers’ income? This thesis investigates the major factors affecting the income among cocoa farmers certified under Fairtrade and Fair for life, and non-certified cocoa farmers participating in Olam’s own sustainability program in the provinces of Guayas and Manabi, in the coastal region of Ecuador. READ MORE

  2. 7. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures

    University essay from Göteborgs universitet/Graduate School

    Author : Sebastian Engsevi; Oscar Robért; [2019-08-08]
    Keywords : Fair value hierarchy; value relevance; ownership structure; ownership concentration; institutional ownership; accounting disclosures;

    Abstract : This study investigates the effects ownership structures and actions by regulatory bodies (in the form of increased disclosures) have on investors’ perceptions of fair value estimates. By taking a value relevance approach, the results from this study, generated from a sample of 223 European banks applying IFRS during a period between 2011-2014, indicate that all levels in the fair value hierarchy are value relevant. READ MORE

  3. 8. Examining the Factors that Impact the Discount to Net Asset Value and the Difference in Discount between Different Investment Companies

    University essay from KTH/Matematisk statistik

    Author : Telo Johar; Amin Klai; [2019]
    Keywords : Discount to net asset value; investment company; regression analysis; Substansrabatt; investmentbolag; regressionsanalys;

    Abstract : A discount to the net asset value of Swedish investment companies is something that have existed for decades and a general explanation for the cause have not been found. The aim of this thesis is to find the the factors that impact the discount to net asset value of Swedish investment companies. READ MORE

  4. 9. A Study of the BRF 2.0 Concept - The Impact of Radically Increased Leverage in Swedish Housing Cooperatives

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Hugo Nordström; Lisa Viklund; [2019]
    Keywords : BRF 2.0; Hedonic Price Model; Leverage; BRF; the Swedish Housing Market;

    Abstract : The dysfunctionality of the housing market in Sweden has attracted substantial interest from media, researchers, and politicians the past decade. Young adults that fail to meet the credit restrictions are unable to purchase an apartment, and long queues often keep them out of the rental market. READ MORE

  5. 10. An Approach for Detecting Potential Market Anomalies in the Balancing Power Market Using Screening Analysis and Regression Analysis

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Kristoffer Ravudd; Lilian Gren; [2019]
    Keywords : ;

    Abstract : In accordance to the insertion of the regulation "(EU) nr 1227/2011"  (RE- MIT), responsibilities and duties for participants as well as a People Profes- sionally Arranging Transactions (PPAT) comes to maintain a competitive and fair market.  After recent clarifications of the term PPAT, directives from the Agency for the Cooperation of Energy Regulators (ACER) specify that system operators with responsibilities over a balancing power market should also be considered as PPAT’s. READ MORE