Essays about: "Ohlson model"

Showing result 1 - 5 of 21 essays containing the words Ohlson model.

  1. 1. The valuation relevance of ESG score in the Nordic market - A study on the effect of ESG score on stock price and financial performance

    University essay from Göteborgs universitet/Graduate School

    Author : Ossian Malmberg; Daniel Skeppstedt; [2023-06-29]
    Keywords : ;

    Abstract : This study investigates the relationship between ESG score and ROA and ESG score and stock price. Furthermore, we investigate whether there exists an ESG premium and if this premium is fundamentally established in the firm. Our panel data sample consists of 73 Nordic firms with data between the years of 2015 – 2022. READ MORE

  3. 2. Detection and Analysis of Anomalies in Tactical Sensor Systems through Structured Hypothesis Testing

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Fredrik Ohlson; [2023]
    Keywords : Tactical sensor systems; Sensor fusion; Model based diagnostics; Hypothesis testing; Taktiska sensor system; Sensor fusion; Modellbaserad diagnostisering; Hypotesprövning;

    Abstract : The project explores the domain of tactical sensor systems, focusing on SAAB Gripen’s sensor technologies such as radar, RWR (Radar Warning Receiver), and IRST (InfraRed Search and Track). The study employs structured hypothesis testing and model based diagnostics to examine the effectiveness of identifying and isolating deviations within these systems. READ MORE

  4. 3. The pricing accuracy of the unbiased RIV model

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

    Author : Jonny Jin; Daniel Klingberg; [2023]
    Keywords : Pricing accuracy; Residual income valuation; Unbiased accounting; Accounting measurement bias; Conservative accounting;

    Abstract : This paper aims to investigate whether the pricing accuracy of the RIV model is improved with unbiased accounting. The introduction of the Feltham-Ohlson model has left researchers with an eagerness to propose a RIV model with high pricing accuracy. READ MORE

  5. 4. IFRS Impact on Swedish Companies

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Alexander Gunnervall; Jiahe Cheng; [2023]
    Keywords : Value Relevance; Linear Regression Analysis; IFRS Implementation; Ohlson Model; Market Value of Equity; Book value of equity; Earnings.; Business and Economics;

    Abstract : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. READ MORE

  6. 5. The Valuation of Organization Capital Across Profit and Loss Firms

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

    Author : Edvard Hagman; Viggo Bastigkeit Ericstam; [2022]
    Keywords : intangible capital; organization capital; equity valuation; accounting conservatism; value relevance;

    Abstract : Investments in intangible capital and the frequency of reported losses have increased among firms over the last decades, in turn leading to a deteriorating link between book value of equity, earnings, and equity market values. Existing literature on the valuation of loss firms suggests that the value relevance of book value of equity and earnings is moderated by the extent of knowledge capital among these firms. READ MORE