Sökning: "Skogsvik"

Visar resultat 1 - 5 av 15 uppsatser innehållade ordet Skogsvik.

1. 1. Nearly four decades later: Is accounting still useful in predicting business failure? Probabilistic business failure prediction on Nordic manufacturing firms

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

   Författare :Linus Haglund; Martin Roe Olufsen; [2021]
   Nyckelord :Business failure prediction; Probit analysis; Financial ratio analysis; IFRS; Decision relevance of accounting;

   Sammanfattning : With the aim of examining whether accounting-based failure prediction models still can be used effectively, this thesis investigates how well prediction models classify a modern sample of firms applying IFRS. In doing so, this thesis anchors on the Skogsvik (1987) study and performs a three-step plan. LÄS MER

3. 2. Bankruptcy Risk and Market Rationality During Covid-19: Swedish Evidence

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

   Författare :Leo Allebeck; Andre Lagerkvist; [2021]
   Nyckelord :Bankruptcy risk; Market rationality; Covid-19; Residual income valuation; Accounting based bankruptcy prediction;

   Sammanfattning : Purpose: To examine the changes in bankruptcy risk that occurred during the beginning of the Covid-19 pandemic for companies listed on Nasdaq Stockholm, and to test market rationality regarding i) the changes in bankruptcy risk, ii) the equity risk premium associated with bankruptcy risk in the 1-year period after the market trough. Method: Bankruptcy risk is estimated with the Skogsvik (1990) model and a bankruptcy risk calibrated Residual Income Valuation model. LÄS MER

4. 3. Financial statement information and abnormal stock returns : a test of increased market efficiency over time in the Swedish stock market

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

   Författare :David Axelsson; Markus Elmgärde; [2021]
   Nyckelord :Financial statement analysis; Fundamental valuation; Abnormal returns; Market mispricing;

   Sammanfattning : This study revisits the question of whether publicly available financial statement information can be used to generate abnormal returns. The study tests the hypothesis that the Swedish stock market has become increasingly efficient over time with respect to publicly available financial statement information, suggested by Skogsvik and Skogsvik (2010), by applying their investment strategy, combining the estimated probability of an increase in mid-term ROE with the implied market expectations for future mid-term ROE estimated from a RIV-model. LÄS MER

5. 4. Konkursprediktionsmodeller Inom Tillverknings- och detaljhandelsbranschen

   Kandidat-uppsats, Södertörns högskola/Företagsekonomi

   Författare :Sebastian Högye; Tommie Andersson; [2020]
   Nyckelord :Z-score model; Z´´-score model; O-score model; Skogsvik’s HCA model; bankruptcy prediction; bankruptcy; Z-scoremodellen; Z´´-scoremodellen; O-scoremodellen; Skogsviks HCA modell; konkursprediktioner; konkurs;

   Sammanfattning : Research question: Three models, Z``-score, O-score and Skogsvik HCA model, will be used in this study to examine Swedish companies who has gone bankrupt over the last decade within the manufacturing and retail branches. The study will examine how these models stand against each other when it comes to predict bankruptcy within these two branches one and two years in advance. LÄS MER

7. 5. RIVolutionising Voluntary Disclosure: A Conceptual Study on the Value Relevance of Voluntary Disclosure for Listed Emerging Growth Companies

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

   Författare :Martina Fernanda Adriana Policastro; Maximilian Matheis; [2018]
   Nyckelord :Voluntary disclosure; Residual income valuation; Value relevance; Listed Emerging Growth Companies;

   Sammanfattning : This study uses a mixed method approach to analyse how voluntary disclosure contributes to conceptually explain the valuation gap between fundamental accounting numbers and the stock market price for Listed Emerging Growth Companies (LEGCs). This is done by taking a deduced valuation model perspective using the Forecast Issues underlying the Residual Income Valuation model as a theoretical lens to analyse voluntary disclosure (Gray & Skogsvik, 2004). LÄS MER