Sökning: "accounting value book value"

Visar resultat 1 - 5 av 35 uppsatser innehållade orden accounting value book value.

1. 1. The Missing Ingredient: How to improve value investing in the information age

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

   Författare :Robin Grawe; Kjell Thomsen; [2023]
   Nyckelord :Value investing; Fama-French; Intangible Assets; Accounting-based valuation;

   Sammanfattning : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. LÄS MER

3. 2. Value Relevance in the New Economy: A Study on Changes in Value Relevance of Accounting Information

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

   Författare :Isak Sunar Kreuger; Emilia Staaf; [2023]
   Nyckelord :Value Relevance; Equity Valuation; Classification and Regression Trees; New Economy; Financial Reporting;

   Sammanfattning : Prior research emphasizes that the failure of accounting practices to keep pace with the emergence of a new economy has caused a deterioration in the value relevance of accounting. We therefore aim to investigate how the value relevance of accounting information in Sweden has changed as the new economy has developed. LÄS MER

4. 3. IFRS Impact on Swedish Companies

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Alexander Gunnervall; Jiahe Cheng; [2023]
   Nyckelord :Value Relevance; Linear Regression Analysis; IFRS Implementation; Ohlson Model; Market Value of Equity; Book value of equity; Earnings.; Business and Economics;

   Sammanfattning : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. LÄS MER

5. 4. The Valuation of Organization Capital Across Profit and Loss Firms

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

   Författare :Edvard Hagman; Viggo Bastigkeit Ericstam; [2022]
   Nyckelord :intangible capital; organization capital; equity valuation; accounting conservatism; value relevance;

   Sammanfattning : Investments in intangible capital and the frequency of reported losses have increased among firms over the last decades, in turn leading to a deteriorating link between book value of equity, earnings, and equity market values. Existing literature on the valuation of loss firms suggests that the value relevance of book value of equity and earnings is moderated by the extent of knowledge capital among these firms. LÄS MER

7. 5. Investerares perspektiv på användbarheten av immateriella tillgångar i finansiella rapporter : En kvalitativ studie ur ett användarperspektiv

   Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet

   Författare :Martin Olsson; Jacob Ekenberg; [2020]
   Nyckelord :intangible assets; financial statements; decision-making; usefulness; accounting; information asymmetry; user-perspective; immateriella tillgångar; finansiella rapporter; beslutsunderlag; användbarhet; redovisning; informationsasymmetri; användarperspektiv;

   Sammanfattning : Abstract Intangible assets is a thoroughly discussed subject in accounting research. Given the technological advances, intangibles become more common in today’s corporations. LÄS MER