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Hittade 1 uppsats innehållade ordet engsevi.
1. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : This study investigates the effects ownership structures and actions by regulatory bodies (in the form of increased disclosures) have on investors’ perceptions of fair value estimates. By taking a value relevance approach, the results from this study, generated from a sample of 223 European banks applying IFRS during a period between 2011-2014, indicate that all levels in the fair value hierarchy are value relevant. LÄS MER
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