Sökning: "equity analysts behaviour"

Hittade 3 uppsatser innehållade orden equity analysts behaviour.

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. Aktieanalytikers förhållningssätt till redovisad goodwill - En kvalitativ studie om vilket informationsvärde redovisad goodwill har för svenska aktieanalytiker

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

   Författare :Daniel Nylund; Tobias Bengtsson; [2016]
   Nyckelord :Goodwill; equity analysts behaviour; IFRS 3; IAS 36;

   Sammanfattning : We have interviewed 10 Swedish equity analysts with the intention of learning more about how they use accounting information with regards to goodwill when they make company valuations. Our results show that some equity analysts find accounting goodwill informative, but that the perception of goodwill impairments varies between analysts and depends on the circumstances of the impairment. LÄS MER

4. 3. Institutional Equity Investors and Market Discipline in the Banking Industry

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

   Författare :Per Åhblom; Emil Boqvist; [2009]
   Nyckelord :Market Discipline; Institutional Investors; Banking;

   Sammanfattning : This paper explores institutional equity investors as bank disciplinarians. The paper assess whether the conditions for institutional equity investors to assert efficient market discipline on bank behaviour is satisfied in practice, building on thirteen interviews with investors and specialized analysts. LÄS MER