Essays about: "fair-value"

Showing result 1 - 5 of 93 essays containing the word fair-value.

1. 1. Similarities in the value generated when real options are utilized to evaluate innovations.

   University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomi

   Author : Magnus Torstensson; Ahmad Abdul Rahman Al Saheb; [2023]
   Keywords : real option; innovation; value creation;

   Abstract : Innovation is an important activity for organizations to be able to compete and handle changing environments. Since innovations are uncertain it is difficult to evaluate them. Traditional evaluation models are based on historical data, but since innovations do not have any history traditional models are not applicable. READ MORE

3. 2. Precisions- och tidsstudie av höjdmätare på stående skog

   University essay from SLU/School for Forest Management

   Author : Gustav Georgsson; Jesper Ottosson; [2022]
   Keywords : höjdmätare; skogsuppskattning; precision;

   Abstract : Skogsmästarstudenter på SLU har i sitt examensarbete studerat och jämfört precisionen samt tidsåtgången mellan tre olika höjdmätare. Ett träds höjd används vid flera olika sammanhang, exempelvis används trädets höjd som en komponent vid beräkning av trädets biomassa. READ MORE

4. 3. 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 : Background & Purpose: The lessor's risk of guaranteeing a residual value for a car has grown as leasing has emerged as a popular financing alternative. As there is no active market for such values, it is a matter of estimating a residual value with high measurement uncertainty. READ MORE

5. 4. How does government ownership affect the relationship between fair value accounting and earnings quality?

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Emma Ericsson; Göran von Essen; [2021]
   Keywords : earnings quality; fair value; investment properties; government ownership; corporate governance;

   Abstract : This thesis examines the effect government ownership has on the relationship between fair value accounting and earnings quality when “mark-to-model” techniques are used in fair value estimations. To this end we compare 36 real estate companies controlled by private interests with 32 real estate companies controlled by the state and municipal governments in Sweden. READ MORE

6. 5. Procyclical effects of fair value accounting : A study of Nordic investment property companies

   University essay from Högskolan Väst/Avd för företagsekonomi

   Author : Jonas Andersson; Frank van Dorsselaer; [2021]
   Keywords : Fair value accounting; IFRS; investment property; dividends; NAV deviation;

   Abstract : Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. READ MORE