Sökning: "Permanent measurement bias"

Hittade 5 uppsatser innehållade orden Permanent measurement bias.

  1. 1. Variations In the Permanent Measurement Bias

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

    Författare :Jens Bergquist; Nils Kjerstadius; [2014]
    Nyckelord :permanent measurement bias; PMB; accounting bias; Mikael Runsten; residual income valuation;

    Sammanfattning : Valuation techniques that use the accounting permanent measurement bias (PMB) do often result in robust corporate valuations. Runsten (1998) presented a table that displays median partial PMBs for important asset classes in a selected number of industries. The table did not describe how the partial PMBs varied within industries. LÄS MER

  3. 2. Marknadens implicita värde på det permanenta mätfelet på Stockholmsbörsen

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

    Författare :Andrea Poignant; Mark Söderberg; [2012]
    Nyckelord :Residual Income Valuation model; Permanent Measurement Bias; Company Valuation; Reverse engineering;

    Sammanfattning : This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. LÄS MER

  4. 3. Harmonisering av redovisningsstandarder

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

    Författare :Fredrik Abrahamsson; Niklas Åkesson; Catharina Ekström; [2009]
    Nyckelord :IFRS; harmonization; permanent measurement bias;

    Sammanfattning : Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. LÄS MER

  5. 4. Det permanenta mätfelet: En studie i förändringen av det permanenta mätfelet

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

    Författare :Mathias Tegnér; Fredrik Bergman; [2008]
    Nyckelord :Permanent mätfel; Permanent measurement bias; IFRS;

    Sammanfattning : This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. LÄS MER

  7. 5. Dosimetric Characteristics of CVD Single Crystal Diamond Detectors in Radiotherapy Beams

    Uppsats för yrkesexamina på grundnivå, Medicinsk strålningsfysik (tills m KI)

    Författare :Anna Ärlebrand; [2008]
    Nyckelord :Diamond detector; CVD; Priming dose;

    Sammanfattning : Dosimetric characteristics of a CVD single crystal diamond detector have been evaluated. Detector stability, linearity, optimal bias, temperature dependence, directional dependence, priming and pre-irradiation behaviour, depth dose curves and dose profiles were investigated. The optimal bias was determined to be 50 V. LÄS MER