Essays about: "värderelevans"

Found 3 essays containing the word värderelevans.

1. 1. Regulated Booked Values or Macroeconomics?

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Nikolaos Karabelas; Tim Vindehall; Simon Wallin; [2021]
   Keywords : Value Relevance; IFRS; OMXS30; Booked Values; Ohlson model; Business and Economics;

   Abstract : Title: Regulated Booked Values or Macroeconomics? Seminar date: 02/06/2021 Course: FEKH69, Degree Project Undergraduate Level, Business Administration, 15 University Credits Points (UPC) Authors: Nikolaos Karabelas, Tim Vindehall, Simon Wallin Supervisor: Karin Jonnergård Key words: Value Relevance, IFRS, OMXS30, Booked Values, Ohlson model Research question: Which factors had an effect on the market value of companies listed on the OMX Stockholm 30 Index during the period of 2005-2020? Purpose: The purpose of this study is to investigate the potential effects of IFRS implementations on the value relevance of booked values over time, and furthermore study if macroeconomic factors are better than booked values in predicting stock market values, on the OMXS30. Methodology: Quantitative Research based on 432 annual reports as well as financial and macroeconomic data. READ MORE

3. 2. Value Relevance of European High- and Low-Technology Companies' Financial Statements

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Damir Gegic; Anton Lindkvist; [2016]
   Keywords : Value relevance; high-technology; low-technology; financial statement; intangible assets; dot-com bubble; Värderelevans; högteknologi; lågteknologi; årsredovisning; immateriella tillgångar; IT-bubblan;

   Abstract : During the 1990s the increased importance of intangible assets caused concern among practitioners and academics that financial statements were losing their value relevance, i.e. READ MORE

4. 3. Redovisning till verkligt värde : En studie om IAS 40:s inverkan på aktievärderingen av noterade fastighetföretag på Stockholmsbörsen

   University essay from Handelshögskolan vid Umeå universitet

   Author : Andreas Sjögren; [2007]
   Keywords : IAS 40; Nyckeltal; värderelevans;

   Abstract : De senaste decenniernas globalisering har medfört att redovisningen behöver bli mer harmoniserad. Både företag och användare av redovisningsinformation är idag i större behov av att kunna jämföra redovisningsinformation inte bara mellan företag nationellt utan även mellan länder och mellan världsdelar. READ MORE