Essays about: "extraordinary items"

Found 2 essays containing the words extraordinary items.

  1. 1. Adjusted earnings on the Stockholm Stock Exchange

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

    Author : Franz Larsson; Najib Maqsoudi; [2016]
    Keywords : street earnings; non-GAAP earnings; non-recurring items; extraordinary items; special items;

    Abstract : We investigate the usage of adjustments among the large cap firms listed on Nasdaq OMX Stockholm, and how it has changed between the years 2006 and 2014. We do this by identifying firms who make adjustments in their year-end reports to communicate earnings that are different from the IFRS earnings. READ MORE

  2. 2. Is There Persistence in Growth on the Swedish Stock Market?

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

    Author : Niklas Brantberg; Philip Gunnstam; [2011]
    Keywords : Growth; Persistence; Forecasting; Valuation; Extrapolation;

    Abstract : Forecasting growth rates are fundamental when valuing a company. Previous research has shown that growth forecasts are often based on extrapolating historical growth. This method has been criticized, and we study if this critique is rational in a Swedish context. READ MORE