Sökning: "accounting bias"

Visar resultat 1 - 5 av 45 uppsatser innehållade orden accounting bias.

  1. 1. The pricing accuracy of the unbiased RIV model

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

    Författare :Jonny Jin; Daniel Klingberg; [2023]
    Nyckelord :Pricing accuracy; Residual income valuation; Unbiased accounting; Accounting measurement bias; Conservative accounting;

    Sammanfattning : This paper aims to investigate whether the pricing accuracy of the RIV model is improved with unbiased accounting. The introduction of the Feltham-Ohlson model has left researchers with an eagerness to propose a RIV model with high pricing accuracy. LÄS MER

  3. 2. Accounting for the Measurement Bias: A Study of Market Efficiency in the United States and the Relevance of Extensive Fundamental Analysis in Equity Valuation

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

    Författare :Erik Bergmark; Hugo Freudenthal; [2023]
    Nyckelord :Accounting valuation bias; Fundamental analysis; Horizon Value; Market mispricing; Residual income valuation;

    Sammanfattning : This thesis investigates abnormal returns over the period 1983-2021 from an investment strategy that is based on public accounting information. Investment positions are taken in US manufacturing firms and are held for 36 months using a self-financing (hedged) portfolio. LÄS MER

  4. 3. Intangible assets and earnings management : An analysis in an EU context

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Simon Björkmo; Magnus Eriksson; [2023]
    Nyckelord :Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

    Sammanfattning : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. LÄS MER

  5. 4. Mind the Gap: Generations at Risk : En kvantitativ studie i hur riskbenägenheten skiljer sig mellan Generation Z och X.

    Magister-uppsats, Linköpings universitet/Institutionen för ekonomisk och industriell utveckling; Linköpings universitet/Filosofiska fakulteten

    Författare :Samuel Hansson; Fabian Stenseth; [2023]
    Nyckelord :Behavioral finance; investment; mental accounting; herding bias; overconfidence; financial literacy; cognitive reflection ability;

    Sammanfattning : Titel: Mind the Gap: Generations at Risk Författare: Samuel Hansson och Fabian Stenseth Handledare: Zahida Sarwary  Bakgrund: Efter en tid av positiv avkastning har förändringar i omvärlden lett till ökad inflation. Investerare från Generation Z upplever sin första tid på börsen i en ekonomisk oro, medan Generation X upplever det igen efter finanskraschen 2008. LÄS MER

  7. 5. Earnings Forecasts and Stock Price Data: How stock prices can be used to forecast less biased and more accurate earnings

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

    Författare :Erik Bergmark; Gustav Möller; [2021]
    Nyckelord :Forecasts; Earnings; Stock price; Bias; Accuracy;

    Sammanfattning : In this study, we investigate the effect of incorporating stock price data in model-based forecasts. Previous research shows that stock price data can be used to forecast less bias and more accurate earnings. LÄS MER