Essays about: "accounting bias"

Showing result 1 - 5 of 35 essays containing the words accounting bias.

  1. 1. 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

  3. 2. Accounting for the Measurement Bias: A Study of Market Efficiency in the United States and the Relevance of Extensive Fundamental Analysis in Equity Valuation

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

    Author : Erik Bergmark; Hugo Freudenthal; [2023]
    Keywords : Accounting valuation bias; Fundamental analysis; Horizon Value; Market mispricing; Residual income valuation;

    Abstract : This thesis investigates abnormal returns over the period 1983-2021 from an investment strategy that is based on public accounting information. Investment positions are taken in US manufacturing firms and are held for 36 months using a self-financing (hedged) portfolio. READ MORE

  4. 3. Intangible assets and earnings management : An analysis in an EU context

    University essay from Umeå universitet/Företagsekonomi

    Author : Simon Björkmo; Magnus Eriksson; [2023]
    Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

    Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE

  5. 4. Earnings Forecasts and Stock Price Data: How stock prices can be used to forecast less biased and more accurate earnings

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

    Author : Erik Bergmark; Gustav Möller; [2021]
    Keywords : Forecasts; Earnings; Stock price; Bias; Accuracy;

    Abstract : In this study, we investigate the effect of incorporating stock price data in model-based forecasts. Previous research shows that stock price data can be used to forecast less bias and more accurate earnings. READ MORE

  6. 5. Myth Busted: Stock Return Anomalies Revisited

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Alma Friberg; William Hu; [2021]
    Keywords : asset pricing; cross-sectional returns; anomalies; p-hacking; publication bias;

    Abstract : Research has uncovered over 450 anomaly factors that exhibit stock return predictability. However, after anomalies are published and studied in successive literature, the return predictability often seems to attenuate or disappear. READ MORE