Essays about: "Value relevance"

Showing result 1 - 5 of 240 essays containing the words Value relevance.

  1. 1. Residual value risk in car leasing - A case study on residual value measurements

    University essay from Göteborgs universitet/Graduate School

    Author : Anton Karlsson; William Regnstrand; [2021-06-24]
    Keywords : Residual value risk; Car leasing; Fair value measurement; Automotive industry; Operational perspective;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  2. 2. Getting What You Want but Not What You Need - A Qualitative Investigation of Founder-CEO Role Transition During Venture Growth

    University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning

    Author : Vendela Högberg; Sanna Liljestrand; [2021]
    Keywords : Founder-CEO; Role transition; Entrepreneurship; Venture growth; Identity conflict;

    Abstract : Entrepreneurship is considered essential for societal and economic development, stimulating technical advancement, decreasing unemployment, and generating tax revenues. Likewise, founder-led companies have been proven to generate higher value than externally led companies. READ MORE

  3. 3. 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

  4. 4. Are Goodwill Impairments Value Relevant? : A comparative study between two European countries

    University essay from Jönköping University/IHH, Företagsekonomi; Jönköping University/IHH, Företagsekonomi

    Author : Gustav Posth; Marcus Stoltz; [2021]
    Keywords : goodwill impairments; value relevance; learning effect; institutional settings;

    Abstract : The purpose of this study was to examine the value relevance of goodwill impairments in regard to market value. A quantitative methodological approach was used to determine if the relation between goodwill impairments was influenced by different institutional settings, which was the first research question. READ MORE

  5. 5. Credit Loss Accounting and Value Relevance: A Comparative Study of Accounting Standards in European Banks

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

    Author : Alexander Airaxin; Ebba Jerre; [2021]
    Keywords : IFRS 9; IAS 39; Credit loss accounting; Value relevance; Expected credit loss model;

    Abstract : By comparing the value relevance of the incurred credit loss model under IAS 39 and the expected credit loss model under IFRS 9 we investigate whether the IASB has succeeded with its goal of improving accounting relevance and quality through the implementation of IFRS 9 and contributed to investors gaining better and more relevant information. Using a modified version of the Ohlson (1995) valuation framework on a sample of 163 European banks (3 756 unique observation) between 2010 and 2020, we find that credit loss accounting under IFRS 9 is more value relevant than under IAS 39, and that the IASB thus has succeeded in this regard. READ MORE