Sökning: "Analyst forecast"

Visar resultat 6 - 10 av 34 uppsatser innehållade orden Analyst forecast.

  1. 6. The Relevance of Expected Credit Losses: The effect of IFRS 9 on analyst forecast accuracy

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

    Författare :Gustav Jansson; Victor Wolf; [2021]
    Nyckelord :IFRS 9; Decision Usefulness; Forecast Accuracy; Credit Losses; Difference-in-Differences;

    Sammanfattning : This study examines how the adoption of the expected loss model under IFRS 9 has affected the forecast accuracy of credit losses. Specifically, we investigate the effect on absolute forecast errors and forecast dispersion. LÄS MER

  3. 7. Analytikers prognosprecision och redovisningsprinciper

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

    Författare :Hannes Hedberg; Samuel Andersson; [2021]
    Nyckelord :Fair value; Historical cost; Analyst forecast; Investment property;

    Sammanfattning : This paper aims to investigate analyst forecast accuracy depending on accounting principles, by contrasting analyst estimates on investment property firms in Sweden (following IFRS and thereby applying fair value) and in the US (following US GAAP and thereby applying historical cost). We analyze three key metrics, NAV, EPS and EBITDA. LÄS MER

  4. 8. The Impact of Financial Analysts on Earnings Management : Empirical evidence from Swedish listed companies

    Master-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Tim Roth; Nicholas Morgan; [2020]
    Nyckelord :Keywords: Accrual-based earnings management; analyst coverage; analysts forecast; discretionary accruals; earnings management; real activities; real earnings management.; Resultatmanipulering; analytikerbevakning; analytikerestimat;

    Sammanfattning : .... LÄS MER

  5. 9. Direkta och indirekta effekter av noter : För aktörer på en aktiemarknad

    Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Författare :Jimmy Huang; Tim Larsson; [2020]
    Nyckelord :Accounting notes; forecast precision; stock liquidity; stock volatility; financial analysts; equity market; context; amount of information; Noter; prognosprecision; aktielikviditet; aktievolatilitet; finansiella analytiker; aktiemarknad; kontext; informationsmängd;

    Sammanfattning : Abstract Title: Direct and indirect effect of notes – for actors in a stock market Background: Notes make up a significant part of the company´s annual report, but does this information have any major impact? On one side, notes should lead to less information asymmetry, which positively affects the stock market and financial analysts forecasting precision as well as this relationship depends on different contexts. The question is also asked if all information presented in the notes is too extensive, which creates information overload for financial analysts. LÄS MER

  7. 10. Factors Affecting Investment Research - A Study on the Impact of MiFID II on Analyst Coverage

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Shih Jung Yape; [2020]
    Nyckelord :Analyst Coverage; European Economic Area; Forecast Error; Investment Research; MiFID II;

    Sammanfattning : This paper studies the effects of MiFID II and firm's performances on analyst coverage. The financial regulation that was imposed in Europe, January 3, 2018, drove analysts to become more transparent with the presentation of their cost structure, leading to unbundling of research and trading costs. LÄS MER