Sökning: "Hans Liang"

Hittade 2 uppsatser innehållade orden Hans Liang.

  1. 1. The Persistent Measurement Biases

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

    Författare :Hans Liang; [2017]
    Nyckelord :Equity Valuation; Linear Information Models; Accounting-Based Valuation; Conservative Accounting;

    Sammanfattning : Despite recent advancements in the field of accounting-based valuation, the challenges in linking forecasts of residual income levels to past financial statements; and simultaneously considering the effects of conservatism in the accounting, remain. This paper describes the exploration of an equity valuation model that adheres to a linear information model as conceptualised by Ohlson (1995), and Feltham and Ohlson (1995) in the forecasts of earnings, which is parsimonious and individual for each firm. LÄS MER

  3. 2. Den vägda nyttjandeperioden och dess effekter på utvalda finansiella nyckeltal: En studie av bostadsrättsföreningars avskrivningstider på byggnader

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

    Författare :Hans Liang; Robert Veres; [2015]
    Nyckelord :Housing Cooperatives; Depreciation Time; Depreciation Costs; Use Time; Buildings;

    Sammanfattning : Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. LÄS MER