Essays about: "investor recognition"

Showing result 6 - 7 of 7 essays containing the words investor recognition.

1. 6. Is transparent accounting information more value relevant? : A Scandinavian study on the removal of the corridor method.

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Daniel Hermansson; Johan Johnsson; [2015]
   Keywords : Actuarial gains and losses; Corridor method; Disclosure; IAS 19R; IASB; Pension accounting; Recognition; Value relevance;

   Abstract : This paper examines if the value relevance of pension accounting information has increased after the implementation of IAS 19R and its removal of the corridor method, requiring all firms with defined benefit pension plans utilising the corridor method to recognise previously disclosed actuarial gains and losses in the financial statement. With a sample of 185 Scandinavian firms and 370 firm-year observations for 2012 (disclosure year) and 2013 (recognition year) we perform two separate stock-price regressions (one recognition model and one recognition versus disclosure model). READ MORE

3. 7. Does pre-IPO investor attention affect post-IPO firm value?

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Victoria Scheer; Johan Undén; [2015]
   Keywords : Investor attention; Merton s investor recognition model; IPO; Media coverage; Firm value;

   Abstract : This thesis applies and extends Merton´s investor recognition model within the Swedish primary market setting using data from 2000 to 2012. Initially, we show that our measure of pre-IPO investor attention is positively correlated with post-IPO firm value by carrying out a pooled OLS and GLS regression over three calendar year endings following each company's IPO. READ MORE