Sökning: "Jenny Rahmn"

Hittade 2 uppsatser innehållade orden Jenny Rahmn.

  1. 1. 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

  3. 2. Prognostisering av räntabilitet på eget kapital - Förbättras möjligheten att prognostisera räntabilitet på eget kapital om hänsyn tas till earnings management

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

    Författare :Carolina Fredin Haslum; Jenny Rahmn; [2014]
    Nyckelord :forecasting; return on equity; earnings management;

    Sammanfattning : Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). LÄS MER