Sökning: "Non-recurring items"

Hittade 3 uppsatser innehållade orden Non-recurring items.

  1. 1. How do sell-side equity research analysts evaluate items affecting comparability?

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

    Författare :Hélène Börjesson; Helene de la Motte; [2017]
    Nyckelord :Items affecting comparability IAC ; Non-recurring items; Equity research analysts; Earnings quality;

    Sammanfattning : We investigate sell-side equity research analysts' behaviour in the process of choosing whether to exclude or include items affecting comparability (IAC) in their valuation. We used a qualitative method by interviewing 16 analysts in order to understand how they adjust for IAC and potential factors influencing their approach. LÄS MER

  3. 2. Adjusted earnings on the Stockholm Stock Exchange

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

    Författare :Franz Larsson; Najib Maqsoudi; [2016]
    Nyckelord :street earnings; non-GAAP earnings; non-recurring items; extraordinary items; special items;

    Sammanfattning : We investigate the usage of adjustments among the large cap firms listed on Nasdaq OMX Stockholm, and how it has changed between the years 2006 and 2014. We do this by identifying firms who make adjustments in their year-end reports to communicate earnings that are different from the IFRS earnings. LÄS MER

  4. 3. A Guide to the Ga(a)p in the Street - A Quantitative Analysis of Sell-side Analysts' Exclusion Decisions Regarding Special Item Subcomponents and the Impact of Management Guidance on Street Earnings

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

    Författare :Thordis Lajewski; Dovile Sniokaite; [2014]
    Nyckelord :Street Earnings; Earnings Guidance; Special Item Subcomponents; Analyst Exclusions; Non-GAAP earnings;

    Sammanfattning : Firms' performance is reported by means of up to three earnings measures: firms' mandatory GAAP, firms' complementary pro forma and sell-side analysts' street earnings. The latter two measures (non-GAAP) are derived through the exclusion of earnings components, special (i.e. non-recurring) and incremental (i. LÄS MER