Sökning: "permanent Measurement Bias runsten"

Hittade 2 uppsatser innehållade orden permanent Measurement Bias runsten.

  1. 1. Variations In the Permanent Measurement Bias

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

    Författare :Jens Bergquist; Nils Kjerstadius; [2014]
    Nyckelord :permanent measurement bias; PMB; accounting bias; Mikael Runsten; residual income valuation;

    Sammanfattning : Valuation techniques that use the accounting permanent measurement bias (PMB) do often result in robust corporate valuations. Runsten (1998) presented a table that displays median partial PMBs for important asset classes in a selected number of industries. The table did not describe how the partial PMBs varied within industries. LÄS MER

  2. 2. Harmonisering av redovisningsstandarder

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

    Författare :Fredrik Abrahamsson; Niklas Åkesson; Catharina Ekström; [2009]
    Nyckelord :IFRS; harmonization; permanent measurement bias;

    Sammanfattning : Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. LÄS MER