Essays about: "Martina Fernanda Adriana Policastro"

Found 1 essay containing the words Martina Fernanda Adriana Policastro.

  1. 1. RIVolutionising Voluntary Disclosure: A Conceptual Study on the Value Relevance of Voluntary Disclosure for Listed Emerging Growth Companies

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

    Author : Martina Fernanda Adriana Policastro; Maximilian Matheis; [2018]
    Keywords : Voluntary disclosure; Residual income valuation; Value relevance; Listed Emerging Growth Companies;

    Abstract : This study uses a mixed method approach to analyse how voluntary disclosure contributes to conceptually explain the valuation gap between fundamental accounting numbers and the stock market price for Listed Emerging Growth Companies (LEGCs). This is done by taking a deduced valuation model perspective using the Forecast Issues underlying the Residual Income Valuation model as a theoretical lens to analyse voluntary disclosure (Gray & Skogsvik, 2004). READ MORE