Sökning: "Street Earnings"

Hittade 4 uppsatser innehållade orden Street Earnings.

  1. 1. Adjusted earnings on the Stockholm Stock Exchange

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

    Författare :Franz Larsson; Najib Maqsoudi; [2016]
    Nyckelord :street earnings; non-GAAP earnings; non-recurring items; extraordinary items; special items;

    Sammanfattning : We investigate the usage of adjustments among the large cap firms listed on Nasdaq OMX Stockholm, and how it has changed between the years 2006 and 2014. We do this by identifying firms who make adjustments in their year-end reports to communicate earnings that are different from the IFRS earnings. LÄS MER

  3. 2. Resultatjusteringar - En nödvändighet eller möjlighet för aktieanalytiker?

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

    Författare :Oscar Celsing; Ludvig Ekman; [2016]
    Nyckelord :Target price; forecast accuracy; street earnings; exclusions; earnings management;

    Sammanfattning : Prior research has found that target prices often are inaccurate and overoptimistic. Furthermore, studies have found that several factors affect target price accuracy, for example earnings forecasts. However, the field of research concerning the relationship between exclusions and target price accuracy is still relatively unexplored. LÄS MER

  4. 3. Do Analysts' Exclusions Lead to Better Forecasts?: An Analysis of the Effects of Street Earnings Exclusions on Target Price Forecast Accuracy

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

    Författare :Magnus Bäckström; Dana Ayers; [2015]
    Nyckelord :Non-GAAP earnings; Street earnings; Exclusions; Target prices; Forecast accuracy;

    Sammanfattning : Sell-side analysts regularly make earnings forecasts, stock recommendations, and target price forecasts in their research reports. As part of their earnings forecasts, analysts commonly make "exclusions", which is the process of excluding expense and income items that they believe will not reoccur in future periods. LÄS MER

  5. 4. A Guide to the Ga(a)p in the Street - A Quantitative Analysis of Sell-side Analysts' Exclusion Decisions Regarding Special Item Subcomponents and the Impact of Management Guidance on Street Earnings

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

    Författare :Thordis Lajewski; Dovile Sniokaite; [2014]
    Nyckelord :Street Earnings; Earnings Guidance; Special Item Subcomponents; Analyst Exclusions; Non-GAAP earnings;

    Sammanfattning : Firms' performance is reported by means of up to three earnings measures: firms' mandatory GAAP, firms' complementary pro forma and sell-side analysts' street earnings. The latter two measures (non-GAAP) are derived through the exclusion of earnings components, special (i.e. non-recurring) and incremental (i. LÄS MER