Sökning: "unrealized gains"
Visar resultat 1 - 5 av 12 uppsatser innehållade orden unrealized gains.
1. Hur verkligt är det verkliga värdet? : En studie om svenska börsnoterade fastighetsbolags värdering av förvaltningsfastigheter
Kandidat-uppsats, Mälardalens universitet/Akademin för ekonomi, samhälle och teknikSammanfattning : ABSTRACT Date: 2022-06-02 Level: Bachelor thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Simon Lid 1997-02-27, Alexander Sollén 1997-08-09 Title: How fair is the fair value? Supervisor: Oksana Feicher Keywords: Fair value, reliability, IFRS 13, IAS40, investment property, unrealized gains, realized gains Research questions: How accurate is the fair value correlation to the actual selling price? Does unrealized gains and losses correlate with the profits? Purpose: The purpose of the study is to examine how reliable the fair value of investment property is in Swedish public companies, and how the valuations affect the profits. Method: In order to answer the research questions of the study a quantitative research method was applied using data from the company’s financial reports during the years of 2005 through 2020. LÄS MER
2. Värdering bakom lyckta dörrar - En studie av hur aktörer på den svenska fastighetsmarknaden beaktar orealiserade värdeförändringar av fastigheter
C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : During the last two decades, the Swedish real estate market has gained significant interest among investors and it is now one of the most popular and discussed investment sectors. The Swedish real estate industry has been subject to significant value growth. LÄS MER
3. Evidence from an Investment Experiment on the Disposition Effect : Does experience always work to your advantage?
Magister-uppsats,Sammanfattning : Abstract Background: The disposition effect is a well-documented effect in behavioral finance, first brought to light in 1985 by Shefrin and Statman. The effect is caused by investors valuating unrealized gains and losses differently which can be connected to concepts like the prospect theory, Tverksy and Kahneman (1979), and loss aversion Kahneman et al. LÄS MER
4. Värdering till verkligt värde i svenska börsnoterade fastighetsbolag: Orealiserade värdeförändringar, börsvärde och resultat
Magister-uppsats, Mittuniversitetet/Avdelningen för ekonomivetenskap och juridikSammanfattning : Värdering till verkligt värde anses vara både relevant och tillförlitligt vid effektiva marknader och därmed användbart vid beslutsfattande. Eftersom det sällan existerar effektiva marknader uppkommer en problematik i bland annat fastighetsbolag genom att värderingen av förvaltningsfastigheter försvåras. LÄS MER
5. Exit Taxation in the European Union, Is there really a problem?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Exit taxes represent an expression of state’s sovereignty by taxing value increases of assets, hidden reserves and any untaxed income that arose on its territory. These taxes are triggered before the state of emigration loses its power of taxation as a result of the transfer to the jurisdiction of another state when an individual or company changes residency. LÄS MER