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Found 2 essays matching the above criteria.
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1. How do sell-side equity research analysts evaluate items affecting comparability?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : We investigate sell-side equity research analysts' behaviour in the process of choosing whether to exclude or include items affecting comparability (IAC) in their valuation. We used a qualitative method by interviewing 16 analysts in order to understand how they adjust for IAC and potential factors influencing their approach. READ MORE
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2. Items affecting comparability in the financial statement : A quantitative study of the development in Sweden 2005-2010, its causes and the implications for financial statement users
University essay from Företagsekonomiska institutionenAbstract : The thesis investigates the phenomenon of items affecting comparability and its development in 30 Swedish companies during the period 2005-2010. It further tries to answer the question of how these items affect different groups of financial statements users. READ MORE