Essays about: "fair value accounting"

Showing result 1 - 5 of 67 essays containing the words fair value accounting.

  1. 1. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

    University essay from Göteborgs universitet/Graduate School

    Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
    Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

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

  2. 2. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    University essay from Jönköping University/Internationella Handelshögskolan; Jönköping University/Internationella Handelshögskolan

    Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
    Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Abstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE

  3. 3. Auditing Complex Fair Value Measurements : The Battle of Interpretations

    University essay from Stockholms universitet/Företagsekonomiska institutionen; Stockholms universitet/Företagsekonomiska institutionen

    Author : Emil Otterskog; Ted Wanning; [2020]
    Keywords : Fair Value; Fair Value Measurements; Auditing; Auditing Standards; Audit Inspections; Judgment; Decision-Making; Structure; FVM Gap;

    Abstract : Fair Value Accounting is becoming increasingly more prominent, and auditing such measurements is at times difficult as a great deal of estimates and judgments are involved. This makes auditors jobs more challenging. Research has found that there is a need for understanding how auditing standards affect the audit process. READ MORE

  4. 4. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures

    University essay from Göteborgs universitet/Graduate School

    Author : Sebastian Engsevi; Oscar Robért; [2019-08-08]
    Keywords : Fair value hierarchy; value relevance; ownership structure; ownership concentration; institutional ownership; accounting disclosures;

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

  5. 5. Is operating performance driving stock performance? - A study on Swedish listed real estate companies

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

    Author : Oscar Lundqvist; [2019]
    Keywords : Value relevance; Real estate; Operating performance; IFRS; IAS 40;

    Abstract : As suggested by the title, the purpose of this study is to analyse the relationship between stock performance and operating performance using a sample of Swedish listed real estate companies. In recent years, Swedish real estate companies have experienced positive development profits and stock prices, driven by favourable development in real estate prices. READ MORE