Essays about: "historical accounting"

Showing result 16 - 20 of 28 essays containing the words historical accounting.

  1. 16. The Bond Equity Yield Ratio : An investigation of its forecasting ability in Denmark, Finland, Norway and Sweden

    University essay from Umeå universitet/Företagsekonomi

    Author : Anders Karlén; Sebastian Poulsen; [2014]
    Keywords : ;

    Abstract : Scientists and practitioners have for decades attempted to find methods to forecast movements in the capital markets, thereby trying to find a way to outperform the market. The origins of forecasting literature investigated traditional financial and accounting ratios such as the dividend yield (D/P) and the earnings yield (E/P). READ MORE

  2. 17. The Return Volatility Effect of Stock Splits : An Empirical Study Questioning Whether or Not a Stock Split is Merely a cosmetic Accounting Change

    University essay from Umeå universitet/Företagsekonomi

    Author : Sandra Renberg; Cecilia Nylander; [2014]
    Keywords : ;

    Abstract : There are many possible explanations as to why management of a firm would declare a stock split. Many studies thus focus upon examining those explanations. There are also many studies that focus on what the effect of a stock split is. According to textbook theory a stock split should be of economic irrelevance for firm value. READ MORE

  3. 18. Black Swan Investing: An empirical study in context of efficient markets

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Aleksis Tastsidis Olsson; Pontus Löfberg; [2014]
    Keywords : Black Swans; Efficient market hypothesis; Fat-tails; Kelly criterion; Outliers; Trading strategy; Unknown unknowns; Business and Economics;

    Abstract : Purpose: The purpose of this paper is to assess the sustainability of the efficient market theorem when accounting for extreme events, which are of the essence in a Black Swan investment philosophy. Methodology: Quantitative approach. READ MORE

  4. 19. Prediction of poor working capital development. Can poor working capital development be predicted using accounting based financial information?

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

    Author : Mikaela Hillman; Marielle Borgström; [2014]
    Keywords : prediction model; logit analysis; working capital; working capital management; working capital development;

    Abstract : We investigate if accounting based financial information on an operating entity level can be used to predict poor working capital development (WCD) on a quarterly basis. The development is considered poor if the change in net working capital is not driven by an underlying change in customer orders, and hence poor in the sense that the development is unjustified. READ MORE

  5. 20. An empirical study into value investing on the Stockholm stock exchange

    University essay from Umeå universitet/Företagsekonomi

    Author : Erik Bratland; David Mäki; [2014]
    Keywords : Value investing; growth stock; value stock;

    Abstract : Investors are always searching the market for stocks that are undervalued and that can potentially create value. One way of finding undervalued stocks is to carefully analyze firms’ accounting ratios. READ MORE