Essays about: "Gustaf Bertland"
Found 1 essay containing the words Gustaf Bertland.
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1. Earnings Forecast Accuracy
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Title: Earnings Forecast accuracy; - Are earnings forecasts more accurate in the post IFRS adoption period Seminar date: 2013-05-30 Course: BUSN69 Degree Project - Accounting and Auditing, 15 ECTS credits Authors: Gustaf Bertland and Jens Skönnå Advisor: Kristina Artsberg Key words: earnings, forecasts, accuracy, analysts, IFRS Purpose: The purpose of this thesis is to examine the accuracy of earnings forecasts. Methodology: Qualitative & Quantitative study, Wilcoxon Sign Rank Test Theoretical perspectives: The theoretical perspective reflects previous researches that consider behavioral, information symmetry, psychological aspects and rational theories, examines the influence of accounting standards Empirical foundation: The study includes 6 interviews with analysts and statistical tests of earnings forecasts compared to actual earnings. READ MORE