Sökning: "value conservatism."

Visar resultat 16 - 20 av 25 uppsatser innehållade orden value conservatism..

  1. 16. Redovisningskonservatism -En studie om redovisningens försiktighet i Sverige

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Filip Gustavsson; David Ahlm; [2014-01-23]
    Nyckelord :Försiktighetsredovisning; konservatism; värderelevans; överavkastning; ROE; COE; Economic Value Added;

    Sammanfattning : This study aims to measure the effect of accounting conservatism and to identify the business activities causing firms to undervalue owners’ equity. To estimate accounting conservatism, we have followed the hypothesis that no firm over time can generate a return greater than its cost of equity, i.e. CAPM. LÄS MER

  3. 17. Cross-country differences in goodwill impairment - A study of the use of discount rates, terminal growth rates, and cash-generating units under IFRS from 2005 to 2013

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

    Författare :Johan Collin; Josefin Kihlgren; [2014]
    Nyckelord :IFRS 3; IAS 36; Goodwill; Impairment testing; Discount rate;

    Sammanfattning : This study investigates the cross-country use of elemental components under IFRS when testing for goodwill impairments with the value in use-method. The study is based on the aspect of accounting conservatism and studies 290 large listed companies in three countries: the U.K., Sweden, and Germany, during the period of 2005-2013. LÄS MER

  4. 18. Gud som rättesnöre i Politiken? : - En komparativ studie mellan kristdemokraterna och det kristna värdepartiet

    Master-uppsats, Linnéuniversitetet/Institutionen för statsvetenskap (ST)

    Författare :Madeleine Karlsson; [2014]
    Nyckelord :Kristdemokraterna; Det kristna värdepartiet; Party programs; Ideologies; Ideologies analysis; Conservatism; Liberalism;

    Sammanfattning : The purpose of the essay is to make a comparative study between the Christian value parity and the Christian Democrats. To answer the purpose the following questions are asked: What are the similarities and differences between party programs? What are the similarities and differences in their origin? The theory used is based on Reidar Larlsson political ideologies, there were two ideologies used to apply on the result: conservatism and liberalism. LÄS MER

  5. 19. The Effect of Conservative Accounting on the Bondholder-Shareholder Conflict and Cost of Debt

    Kandidat-uppsats, Företagsekonomiska institutionen

    Författare :Felix Nordlind; Samuel Lucki Racana; [2013]
    Nyckelord :Conservative Accounting; Bondholder-Shareholder Conflict; Corporate Debt; Bond Spread; Dividend Policy; Norway;

    Sammanfattning : Prior research on conservative accounting and bondholder-shareholder conflict show that firms with higher degree of conservatism experience less austere conflict and lower cost of debt. However, since the implementation of IFRS in 2005, conservatism has been widely reduced in favor of fair value principles. LÄS MER

  7. 20. Verkligt värde i praktiken : En studie av tillförlitligheten vid fastighetsvärdering till verkligt värde

    Master-uppsats, Örebro universitet/Handelshögskolan vid Örebro Universitet

    Författare :Johan Kakko; Erik Wedin; [2013]
    Nyckelord :IAS 40; Fair value; Conservatism; Investment property;

    Sammanfattning : The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property’s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. LÄS MER