Sökning: "Alexander Ohlson"

Hittade 5 uppsatser innehållade orden Alexander Ohlson.

1. 1. IFRS Impact on Swedish Companies

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Alexander Gunnervall; Jiahe Cheng; [2023]
   Nyckelord :Value Relevance; Linear Regression Analysis; IFRS Implementation; Ohlson Model; Market Value of Equity; Book value of equity; Earnings.; Business and Economics;

   Sammanfattning : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. LÄS MER

3. 2. Credit Loss Accounting and Value Relevance: A Comparative Study of Accounting Standards in European Banks

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

   Författare :Alexander Airaxin; Ebba Jerre; [2021]
   Nyckelord :IFRS 9; IAS 39; Credit loss accounting; Value relevance; Expected credit loss model;

   Sammanfattning : By comparing the value relevance of the incurred credit loss model under IAS 39 and the expected credit loss model under IFRS 9 we investigate whether the IASB has succeeded with its goal of improving accounting relevance and quality through the implementation of IFRS 9 and contributed to investors gaining better and more relevant information. Using a modified version of the Ohlson (1995) valuation framework on a sample of 163 European banks (3 756 unique observation) between 2010 and 2020, we find that credit loss accounting under IFRS 9 is more value relevant than under IAS 39, and that the IASB thus has succeeded in this regard. LÄS MER

4. 3. 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. 4. External thoughts

   Kandidat-uppsats, Göteborgs universitet/HDK - Högskolan för design och konsthantverk

   Författare :Alexander Gustafsson; [2014-03-13]
   Nyckelord :Graphic design; contacts; dialogue; curate; workshop; collaboration; open source; education;

   Sammanfattning : External Thoughts is a studio based project with its purpose to through workshops establish contacts and create a dialouge about the content of contemporary graphic design. The project also aims to apply a design curatical method where the designer is both client and contractor, client and designer. LÄS MER

7. 5. Är goodwillnedskrivningar värderelevanta - En studie av den svenska aktiemarknaden

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

   Författare :Alexander Askling; Olof Kollinius; [2014]
   Nyckelord :Value relevance; Goodwill impairment; IFRS 3; IAS 36; Accounting discretion;

   Sammanfattning : This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. LÄS MER