66 uppsatser · sida 1 av 5
… to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for …
EN NUTIDA STUDIE PÅ STOCKHOLMSBÖRSEN
This study aims to evaluate the value relevance of Piotroski’s (2000) nine fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value …
En studie av noterade respektive onoterade svenska fastighetsbolag efter implementeringen av internationellt regelverk
… Investment properties can either be measured according to the Fair value model or the Cost model. By applying the Fair value model, enterprises get the opportunity to allow internal or external valuers to implement the valuation. Furthermore they can also choose if the fair …
En kvalitativ studie om hur läkare upplever att den professionella autonomin påverkas av Lean Healthcare
This study aims to evaluate the value relevance of Piotroski’s (2000) nine fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value …
This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings …
Tillämpningen av IAS 40 i svenska fastighetsbolag
… of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value …
… positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns. Finally, we fail to provide …
… is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for …
This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of …
… scale was used where relevant documents and mirror links were assigned the value 1 and irrelevant documents, dead links, and duplicate links were assigned the value 0. The results show that Google is the best performing search engine of these two. Although Google is the overall …
En studie av mobiloperatörer.
The objective of this study has been to examine which significant values are of importance in the telecom sector today, and in a continuing perspective yet to be. To ensure the factors of relevance in the study, we have identified three purposes: - Our first purpose is to …
… have been used? - How were the queries constructed? - What document cut-off value has been used? - Has hypothes testing been applied? - What kind of webbased search engines have been included in the evaluations? The study showed that although the evaluations investigate the same …
This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing …
för den svenska aktiemarknaden
Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market? Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in …
En effektivitetsstudie
… on a three-point scale. Irrelevant, inactive links or duplicates are given the value 0, partially relevant documents are given the value 0,5 and highly relevant documents are given the value 1. Special criteria are used as to prevent that these relevance judgements are done in a …
