Essays about: "Mark-to-model"

Found 4 essays containing the word Mark-to-model.

1. 1. How does government ownership affect the relationship between fair value accounting and earnings quality?

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Emma Ericsson; Göran von Essen; [2021]
   Keywords : earnings quality; fair value; investment properties; government ownership; corporate governance;

   Abstract : This thesis examines the effect government ownership has on the relationship between fair value accounting and earnings quality when “mark-to-model” techniques are used in fair value estimations. To this end we compare 36 real estate companies controlled by private interests with 32 real estate companies controlled by the state and municipal governments in Sweden. READ MORE

3. 2. 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

4. 3. The Relevance of Fair Value Accounting and the Merits of Transparency

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Petya Hristova Yalamova; Erik Kuritzen; [2013]
   Keywords : Fair value accounting; Value relevance; Management discretion; SFAS 157; Fair value hierarchy;

   Abstract : The outburst of the financial crisis in late 2007 in the US coincided with a wave of new accounting regulations related to Fair Value Accounting. One of the new standards, SFAS 157, introduced new disclosure requirements related to the way fair values should be estimated and thus had a significant impact over the financial reports of banks and other financial institutions. READ MORE

5. 4. Mark-to-Model - An Explanation of the Choice and Relative Use

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Mikael Svensson; Alexander Wingren; [2012]
   Keywords : Financial Instruments; Mark-to-model; Fair value accounting; Level 3 and IFRS 7; Business and Economics;

   Abstract : Title: Mark-to-Model – An Explanation of the Choice and Relative Use Seminar Date: 2012-05-31 Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS. READ MORE