Sökning: "fair value option"

Visar resultat 21 - 25 av 31 uppsatser innehållade orden fair value option.

  1. 21. The relationship between employee stock option grants and share price on the Swedish market

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

    Författare :Magnus Wieslander; Hanna Nilsson; [2010]
    Nyckelord :Employee stock options; value relevance; valuation; accounting; IFRS 2;

    Sammanfattning : Since January 1st 2005, Swedish firms listed on the OMX Stockholm exchange are required to recognize expenses related to employee stock option programs. In this paper, we examine the relationship between a firm's market value of equity per share and the fair value of newly granted employee stock options, disclosed under the IFRS 2, for a sample of firms listed on the OMX Stockholm exchange. LÄS MER

  3. 22. Risk Management: Disclosure Effects

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Juan Diez; Gutierrez Javier; [2009-08-20]
    Nyckelord :Risk management; information asymmetry; disclosure;

    Sammanfattning : This thesis explores the effect of disclosure on risk management policies. Following recent theory on risk management, with market imperfections, risk management creates value by reducing the volatility of the cash flows. LÄS MER

  4. 23. Changing Fonterra's ownership model?

    L3-uppsats, SLU/Dept. of Economics

    Författare :Charlotta Rydberg; [2009]
    Nyckelord :ownership structure; Fonterra; shaddow board; fair value shares; congruent isomorphism; transaction costs;

    Sammanfattning : The purpose of this thesis is to examine the reasons behind the recent capital restructure proposal in Fonterra as well as the members' rejection of this proposal. This thesis gives background information on Fonterra and a brief description of the New Zealand dairy industry and its development. LÄS MER

  5. 24. The usage and effects of overallotment arrangements in Swedish IPOs: An empirical study of IPOs on the Stockholm Stock Exchange 1999-2008

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :David Strömberg; Marcus Oskarsson; [2009]
    Nyckelord :Overallotment arrangement; Overallotment option; Green Shoe-option; aftermarket short covering; price stabilization;

    Sammanfattning : The majority of Swedish IPOs nowadays include an overallotment arrangement which enables the underwriter to stabilize the share price of the IPO if it is needed. This thesis examines how the underwriter uses the overallotment arrangement, and what beneficial effects the arrangement has for investors and the seller of the IPO. LÄS MER

  7. 25. The Fair Value Option of IAS in the Context of Fair Value Accounting - The Practical Application in Financial Institutions

    Magister-uppsats, Institutionen för ekonomi

    Författare :Stephanie Schneider; [2008]
    Nyckelord :IAS 39; Fair Value Accounting; Fair Value Option;

    Sammanfattning : Research Question/ Purpose: Due to the increasing importance of international financial markets the significance of IAS 39 rises enormously. IAS39 deals with the measurement and recognition of financial instruments. One major aim is the valuation of the instrument at fair value. LÄS MER