Sökning: "Accounting measurement bias"

Visar resultat 1 - 5 av 12 uppsatser innehållade orden Accounting measurement 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. Best practice or PR strategy? : Integrated reports as impression management in a Swedish mining company

   Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle

   Författare :Gisela Brodin; Sofie Vesterlund; [2018]
   Nyckelord :Corporate social responsibility; Sustainable development; Mining industry; Impression management; CSR;

   Sammanfattning : Environmental and social problems are often connected to the mining industry. Hence, there is a history of conflicts between industry actors and stakeholders such as non-governmental organizations, regional politicians, environmental authorities, academics, community researchers, tourism industry and indigenous people. LÄS MER

5. 4. 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

7. 5. 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