Sökning: "Asymmetry property"

Visar resultat 16 - 20 av 20 uppsatser innehållade orden Asymmetry property.

  1. 16. Informationsasymmetri och redovisning till verkligt värde - en studie av nordiska fastighetsföretag

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Elin Persson; Anders Björnsson Åqvist; [2012]
    Nyckelord :Fair value accounting; Information asymmetry; Investment property; IAS 40; Bid-ask spread;

    Sammanfattning : This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. LÄS MER

  3. 17. Measurement and Analysis of the Direct Connect Peer-to-Peer File Sharing Network

    Magister-uppsats, Göteborgs universitet/Institutionen för data- och informationsteknik

    Författare :Karl Molin; [2010-03-08]
    Nyckelord :;

    Sammanfattning : Online social networks and peer-to-peer file sharing networks create a digital mirror of human society, providing insights in social dynamics such as interaction between entities, structural patterns and flow of information. In the past such studies were inherently limited due to the vast supply of information. LÄS MER

  4. 18. Fastighetsbolagens val att redovisa till verkligt värde eller anskaffningsvärde : En studie om vilka faktorer som påverkar företag i deras val av redovisningsmetod

    Kandidat-uppsats, Företagsekonomiska institutionen

    Författare :Malin Ahlin; Julia Pettersson; [2010]
    Nyckelord :IAS 40; förvaltningsfastigheter; verkligt värde; anskaffningsvärde; informationsasymmetri; opportunism; agentkostnader;

    Sammanfattning :   IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. LÄS MER

  5. 19. Varför genomförs inte lönsamma energieffektiva investeringar? - En studie av beslutsfaktorerna vid investeringar inom fastighetsbranschen.

    Master-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Christer Gerdin; Louise Hammarberg; [2010]
    Nyckelord :cash flow; post war housings; Energy efficiency; investment decision; real estate business; Energy Declaration of Buildings; Technology and Engineering;

    Sammanfattning : Problem: Why are not existing energy efficient techniques utilized? Which aspects influence the decision? Is the decision-making-process in need of a complementary tool for energy efficiency-profitability calculating? Purpose: The primary purpose of this report is to examine the critical elements of the decisions making process concerning energy efficient investments. The secondary purpose of this report is to present a complementary tool for energy efficiency profitability calculating. LÄS MER

  7. 20. VÄRDERING OCH REDOVISNING AV FÖRVALTNINGSFASTIGHETER I KONJUNKTURNEDGÅNG

    Kandidat-uppsats, Högskolan i Halmstad

    Författare :Jon Ralph; Marcus Nyström; []
    Nyckelord :IAS 40; PAT; Förvaltningsfastigheter; redovisning;

    Sammanfattning : In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. LÄS MER