Sökning: "David Ahlm"

Hittade 1 uppsats innehållade orden David Ahlm.

  1. 1. Redovisningskonservatism -En studie om redovisningens försiktighet i Sverige

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Filip Gustavsson; David Ahlm; [2014-01-23]
    Nyckelord :Försiktighetsredovisning; konservatism; värderelevans; överavkastning; ROE; COE; Economic Value Added;

    Sammanfattning : This study aims to measure the effect of accounting conservatism and to identify the business activities causing firms to undervalue owners’ equity. To estimate accounting conservatism, we have followed the hypothesis that no firm over time can generate a return greater than its cost of equity, i.e. CAPM. LÄS MER