Sökning: "residual income valuation RIV model"

Visar resultat 6 - 10 av 17 uppsatser innehållade orden residual income valuation RIV model.

1. 6. The Financial Impact of Applying the Servitization Business Model: an empirical research based on the residual income valuation model

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

   Författare :Christina Tan; Yufan Wei; [2018]
   Nyckelord :Servitization; Residual Income Valuation Model RIV ; q-value; Business Model; Intellectual Capital;

   Sammanfattning : As many manufacturing firms find servitization business model a trend, a need for investigating the firm value difference between this new business model and the traditional manufacturing business model has arisen. In this study, we examine the implied q-value in these two business models and consequently discuss the distinct business characteristics of transforming into a service-focused business model. LÄS MER

3. 7. Fundamental Valuation and Abnormal Returns: An Empirical Comparison of Fundamental Valuation Models

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

   Författare :Carl Johansson; Gustav Lengholt; [2017]
   Nyckelord :Fundamental valuation; Value premium; Dividend discount model; Residual income valuation model; Abnormal earnings growth model;

   Sammanfattning : This paper empirically compares three different fundamental valuation models - AEG, DDM and RIV - by examining the models' abilities to predict future abnormal returns. Previous research on the comparison of fundamental valuation models assumes that the market is efficient in the semi-strong form and therefore focuses on the models' abilities to predict stock prices at the valuation date. LÄS MER

4. 8. Valuation Accuracy of the RIV Model - Is it possible to improve the valuation accuracy of the RIV model when taking both conservative measurement bias and business goodwill/badwill into account?

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

   Författare :Alexander Norrman; Jenny Rahmn; [2016]
   Nyckelord :Equity valuation; Residual income; Conservative accounting; Valuation accuracy;

   Sammanfattning : The residual income valuation model (RIV) presented by Ohlson (1995) relies on unbiased accounting. The presence of conservative accounting, however, has been well recognized within research (e.g. Mora and Walker, 2015; Barker, 2015). LÄS MER

5. 9. Intrinsic Equity Valuation : An Emprical Assessment of Model Accuracy

   Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

   Författare :Christopher Lehmann; Alexander Alfredsson; [2016]
   Nyckelord :Equity valuation; Dividend discount model DDM ; residual income valuation RIV model; Abnormal earnings AEG model; Discounted cash flow DCF model;

   Sammanfattning : The discounted cash flow model and relative valuation models are ever-increasingly prevalent in today’s investment-heavy environment. In other words, theoretically inferior models are used in practice. LÄS MER

7. 10. Value relevance of other comprehensive income

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

   Författare :Thomas Aldheimer; Wing Sze Huynh; [2014]
   Nyckelord :Comprehensive income; Fama French three factor model; Other comprehensive income; Residual income valuation model; Value relevance;

   Sammanfattning : Standard setters have in the past decades favored a new income measure based on fair value accounting; other comprehensive income. In the ongoing, rather ambiguous, discussion there are arguments and empirics both supporting and disagreeing with the usefulness of other comprehensive income. LÄS MER