Sökning: "ifrs 16 value relevance"

Visar resultat 1 - 5 av 9 uppsatser innehållade orden ifrs 16 value relevance.

1. 1. Värderelevanseffekter av IFRS 16

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Tobias Frisell; Liam Hermansson; [2023-06-27]
   Nyckelord :IFRS 16; leasing assets; EBITDA; value relevance; the Ohlson model;

   Sammanfattning : On January first 2019, the new standard IFRS 16 regarding leasing was implemented. This standard aims to provide a more faithful representation of a company's assets and liabilities and reduce the need for investors to make adjustments in the financial statements. LÄS MER

3. 2. IFRS 16: A Necessity For Efficient Market Values? An Ex-Post Study On The Valuation Effects Of Recognized Operating Leases

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

   Författare :Lucas Aras; Georges Chalami; [2021]
   Nyckelord :IFRS 16; Operating Leases; Value Relevance; Misvaluation; Residual Income Valuation Model;

   Sammanfattning : This study examines if the adoption of IFRS 16 has resulted in a lower disparity between market values and their intrinsic (true) values in an ex-post setting. With financial statements being an important source of information for the investment decisions of investors, we aim to understand whether the uniform treatment of previously off-balance sheet operating leases following IFRS 16 has facilitated share price information. LÄS MER

4. 3. Regulated Booked Values or Macroeconomics?

   Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Nikolaos Karabelas; Tim Vindehall; Simon Wallin; [2021]
   Nyckelord :Value Relevance; IFRS; OMXS30; Booked Values; Ohlson model; Business and Economics;

   Sammanfattning : Title: Regulated Booked Values or Macroeconomics? Seminar date: 02/06/2021 Course: FEKH69, Degree Project Undergraduate Level, Business Administration, 15 University Credits Points (UPC) Authors: Nikolaos Karabelas, Tim Vindehall, Simon Wallin Supervisor: Karin Jonnergård Key words: Value Relevance, IFRS, OMXS30, Booked Values, Ohlson model Research question: Which factors had an effect on the market value of companies listed on the OMX Stockholm 30 Index during the period of 2005-2020? Purpose: The purpose of this study is to investigate the potential effects of IFRS implementations on the value relevance of booked values over time, and furthermore study if macroeconomic factors are better than booked values in predicting stock market values, on the OMXS30. Methodology: Quantitative Research based on 432 annual reports as well as financial and macroeconomic data. LÄS MER

5. 4. The value relevance of IFRS 16 on the Swedish market

   Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Matilda Hansson Brusewitz; Elin Pettersson; [2020]
   Nyckelord :IFRS 16; IFRS implementation; lease liabilities; value relevance study; Ohlson model;

   Sammanfattning : The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. LÄS MER

7. 5. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases

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

   Författare :Anna Widemar; Julia Gustafsson; [2020]
   Nyckelord :Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

   Sammanfattning : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. LÄS MER