Essays about: "Residual Income Valuation Model"
Showing result 16 - 20 of 26 essays containing the words Residual Income Valuation Model.
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16. Other Comprehensive Income in a Residual Income Valuation Context -A practical approach to the impact of other comprehensive income for the residual income valuation model on the Swedish equity market
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study investigates the effect of other comprehensive income for equity valuation conducted with the residual income valuation model on the Swedish equity market. A pre-study is carried out to investigate whether the introduction of the revised IAS-1 Presentation of Financial Statements in 2009 resulted in a significant occurrence and magnitude of reported other comprehensive income for the companies listed on NASDAQ OMX Stockholm. READ MORE
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17. Value relevance of other comprehensive income
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Standard setters have in the past decades favored a new income measure based on fair value accounting; other comprehensive income. In the ongoing, rather ambiguous, discussion there are arguments and empirics both supporting and disagreeing with the usefulness of other comprehensive income. READ MORE
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18. Complex Parsimony in Equity Valuation - An Empirical Assessment of Model Design and the Incremental Effects of Complexity
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : When deciding on a valuation model, an investor must be attentive to the juxtaposition between the usefulness, driven by complexity, and the simplicity of that particular model. This thesis employs an examination of four parsimonious equity valuation models (dividend discount model [DDM], residual income valuation model [RIV], abnormal earnings growth model [AEG], and the Ohlson-Juettner-Nauroth model [OJ]) and their usefulness in relation to the Nordic stock exchanges. READ MORE
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19. A search for abnormal returns in the Swedish equity market during 2002-2012
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study investigates the ability to generate abnormal returns using only historical accounting information in the Swedish equity market during 2002-2012. We have used the residual income valuation framework in two approaches to predict price-to-book ratios. First, a direct approach where each company is valued individually. READ MORE
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20. Equity Valuation : An examination of which investment valuation method appears to attain the closest value to the market price of a stock
University essay from IHH, FöretagsekonomiAbstract : PURPOSE- This paper empirically evaluate the ability among various types of parsimonious equity valuation models in order to ascertain which model represents the value of equity the best and thereby manage to withstand factors causing valuation errors. The more complicated models applied, the more underlying assumptions are needed. READ MORE