Essays about: "sample thesis in FINANCIAL ACCOUNTING"

Showing result 16 - 20 of 32 essays containing the words sample thesis in FINANCIAL ACCOUNTING.

1. 16. Financing of Growth Companies within the Construction Industry: Are Small Players Gaining the Necessary Funds to Expand?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Helga Haraldsdottir; Martin Thorén; [2015-06-11]
   Keywords : Financial gap; debt-to-equity ratio; Capital structure;

   Abstract : Background: Earlier empirical studies have shown that small companies suffer from a financial gap. There are different opinions about whether it is caused by a lack in demand or supply of external debt capital. READ MORE

3. 17. Identifiable Intangible Assets in Business Combinations -A Quantitative Study of US Companies

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Hanna hedin; Hilda Havert; [2015-03-10]
   Keywords : FASB; SFAS 142; SFAS 141; US GAAP; purchase price allocation; goodwill; intangible assets; identification of intangible assets; business combinations; incentives in accounting choices; acquirer firm characteristics.;

   Abstract : This thesis is a quantitative study of how U.S. companies allocate purchase prices paid in acquisitions to identified intangible assets in relation to goodwill. It seeks to identify how the percentage of identified intangible assets in business combinations varies with acquirer firm characteristics. READ MORE

4. 18. Value relevance of other comprehensive income

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

   Author : Thomas Aldheimer; Wing Sze Huynh; [2014]
   Keywords : Comprehensive income; Fama French three factor model; Other comprehensive income; Residual income valuation model; Value relevance;

   Abstract : 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

5. 19. Why do Financial Buyers Pay a Smaller Premium Compared to Operating Buyers? - A Study on European Buyouts

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Daniel Andersson; Jenny Siljeströmer; [2013]
   Keywords : Transaction premium; Buyouts; Europe; Operating performance; Buyer identity;

   Abstract : In this thesis, we investigate if there is a difference in premium paid in buyouts by financial and operating buyers and if this potential difference can be explained by differences in post-buyout operating performance. In a large sample of 1,058 buyouts from European stock exchanges between 1997 and 2012 we find that financial buyers pay 9 percentage points less than operating buyers, after controlling for a set of target and deal characteristics. READ MORE

6. 20. Decision usefulness of fair value accounting for investment property: The impact of IFRS adoption on analyst forecast error and dispersion

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

   Author : Johan Janson; André Smedeby Berg; [2012]
   Keywords : IFRS and IAS 40; fair value; real estate; analysts forecast accuracy; forecast error and dispersion;

   Abstract : The aim of this thesis is to study the impact of the 2005 IFRS/IAS 40 adoption on financial analyst forecast accuracy and dispersion in predicting earnings for Swedish listed real estate companies. A panel data regression with fixed effects and a paired two sample t-test are used to analyze the data. READ MORE