Essays about: "Sebastian Engsevi"
Found 1 essay containing the words Sebastian Engsevi.
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1. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures
University essay from Göteborgs universitet/Graduate SchoolAbstract : 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
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