Essays about: "residual income valuation RIV model"
Showing result 6 - 10 of 13 essays containing the words residual income valuation RIV model.
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6. The Financial Impact of Applying the Servitization Business Model: an empirical research based on the residual income valuation model
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : As many manufacturing firms find servitization business model a trend, a need for investigating the firm value difference between this new business model and the traditional manufacturing business model has arisen. In this study, we examine the implied q-value in these two business models and consequently discuss the distinct business characteristics of transforming into a service-focused business model. READ MORE
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7. Fundamental Valuation and Abnormal Returns: An Empirical Comparison of Fundamental Valuation Models
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper empirically compares three different fundamental valuation models - AEG, DDM and RIV - by examining the models' abilities to predict future abnormal returns. Previous research on the comparison of fundamental valuation models assumes that the market is efficient in the semi-strong form and therefore focuses on the models' abilities to predict stock prices at the valuation date. READ MORE
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8. Valuation Accuracy of the RIV Model - Is it possible to improve the valuation accuracy of the RIV model when taking both conservative measurement bias and business goodwill/badwill into account?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The residual income valuation model (RIV) presented by Ohlson (1995) relies on unbiased accounting. The presence of conservative accounting, however, has been well recognized within research (e.g. Mora and Walker, 2015; Barker, 2015). READ MORE
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9. Intrinsic Equity Valuation : An Emprical Assessment of Model Accuracy
University essay from Södertörns högskola/Institutionen för samhällsvetenskaperAbstract : The discounted cash flow model and relative valuation models are ever-increasingly prevalent in today’s investment-heavy environment. In other words, theoretically inferior models are used in practice. READ MORE
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10. Value relevance of other comprehensive income
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Standard setters have in the past decades favored a new income measure based on fair value accounting; other comprehensive income. In the ongoing, rather ambiguous, discussion there are arguments and empirics both supporting and disagreeing with the usefulness of other comprehensive income. READ MORE
