Essays about: "historical accounting"

Showing result 21 - 25 of 28 essays containing the words historical accounting.

1. 21. A search for abnormal returns in the Swedish equity market during 2002-2012

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

   Author : Yining Wang; Fredrik Sundelin; [2012]
   Keywords : Abnormal returns; Residual income valuation; Price-to-book ratio; Historical accounting information; Stock price prediction;

   Abstract : This study investigates the ability to generate abnormal returns using only historical accounting information in the Swedish equity market during 2002-2012. We have used the residual income valuation framework in two approaches to predict price-to-book ratios. First, a direct approach where each company is valued individually. READ MORE

3. 22. International accounting standards. Future adoption of IFRSs in Japan and the Japanese accounting system

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Rui Chen; [2009-09-03T13:10:04Z]
   Keywords : ;

   Abstract : Background and problem: With the globalization of financial and capital markets, the internationalization of accounting standards has inevitably become a trend. Over time Japanese accounting standards have been harmonized and converged towards IFRSs. The remaining question at the moment is whether Japan should adopt IFRSs or not. READ MORE

4. 23. IAS 40 : The effects of the implementation of IAS 40 for listed investment property companies within the European Union

   University essay from IHH, Redovisning och finansiering

   Author : Robert Aronsson; Martin Högberg; [2009]
   Keywords : IAS 40; investment properties; accounting; harmonization;

   Abstract : Background: The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. READ MORE

5. 24. Default Probabilities: Three different models of estimating defult probabilities

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

   Author : Daniel Linnergren-Fleck; Anders Skarle; [2008]
   Keywords : CDS; Probit Model; Credit Rating; Default Probability; Sweden;

   Abstract : The aim of this study is to examine three different ways of estimating the probability of default; one based on historical accounting data, as by Skogsvik 1987, one based on the implied probabilities from credit ratings and one model that estimates the implied probability of default from the pricing of 1 year Credit Default Swaps (CDS). The sample consists of 15 large Swedish companies with traded CDSs over the time period of January 1, 2005 to March 31, 2008. READ MORE

6. 25. The Fair Value Option of IAS in the Context of Fair Value Accounting - The Practical Application in Financial Institutions

   University essay from Institutionen för ekonomi

   Author : Stephanie Schneider; [2008]
   Keywords : IAS 39; Fair Value Accounting; Fair Value Option;

   Abstract : Research Question/ Purpose: Due to the increasing importance of international financial markets the significance of IAS 39 rises enormously. IAS39 deals with the measurement and recognition of financial instruments. One major aim is the valuation of the instrument at fair value. READ MORE