Essays about: "Misvaluation"

Found 2 essays containing the word Misvaluation.

1. 1. IFRS 16: A Necessity For Efficient Market Values? An Ex-Post Study On The Valuation Effects Of Recognized Operating Leases

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

   Author : Lucas Aras; Georges Chalami; [2021]
   Keywords : IFRS 16; Operating Leases; Value Relevance; Misvaluation; Residual Income Valuation Model;

   Abstract : This study examines if the adoption of IFRS 16 has resulted in a lower disparity between market values and their intrinsic (true) values in an ex-post setting. With financial statements being an important source of information for the investment decisions of investors, we aim to understand whether the uniform treatment of previously off-balance sheet operating leases following IFRS 16 has facilitated share price information. READ MORE

3. 2. Stock Market Misvaluation and Foreign Direct Investment in the USA - a Cointegrating Relationship

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Viktor Augustsson; Jonathan Ljungqvist; [2015]
   Keywords : Market Predictability; Fire-sale Hypothesis; Cointegration; Foreign Direct Investment; Misvaluation; Business and Economics;

   Abstract : The dynamics of misvaluation and Foreign Direct Investment (FDI) have long been debated in light of the efficient market hypothesis. Still, the existence of misvaluation in itself raises the eyebrows of economists as it would entail the possibility of cross-border arbitrage. READ MORE