Search for dissertations about: "Fair value"

Showing result 1 - 5 of 50 swedish dissertations containing the words Fair value.

  2. 1. Industry-Specific Economic Outlook and the Value Relevance of Reported Goodwill Impairments

    Author : Peter Edlund Frii; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SFAS 142; Fair-value Goodwill Accounting; Goodwill Impairments; Industry-specific Economic Outlook; Value Relevance; Banks; Financial Institutions; Pharmaceutical Industry;

    Abstract : .... READ MORE

  4. 2. Investments in a long-term perpective - how a family company has built its assets

    Author : Asgeir B. Torfason; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Real estate; value; long-term investment; accounting; assets;

    Abstract : In this thesis the debate between the two regimes of historical cost accounting and fair value accounting is exemplified with observation of real estate valuation over time. The aim of the study is to contribute to the understanding of how different value concepts are of relevance in a real estate company. READ MORE

  5. 3. Att värdera tillgångar – verkligt värde inom skogs- och fastighetsbranschen

    Author : Johan Lorentzon; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; valuation of assets; fair value; practice; legitimacy; institutionalization; investment properties; biologi assets; comparability;

    Abstract : .... READ MORE

  6. 4. Assessment of lumbar radicular pain. Validity and predictive value of clinical tests

    Author : Harald Ekedahl; Lund Ortopedi; []
    Keywords : MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; Low back pain; validity; predictive value of test; radicular pain; transforaminal injection;

    Abstract : Radicular pain is in the majority of cases caused by a disc herniation with a coexisting inflammation. It is characterized by positive neural tension tests, such as the Slump test, and by decreased range of motion (ROM) in the straight leg raising test (SLR) and lumbar flexion (Fingertip-to-floor test[FTF]). READ MORE

  7. 5. Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services

    Author : Irina Alexeyeva; Stefan Sundgren; Tobias Svanström; Alain Schatt; Umeå universitet; []
    Keywords : audit fees; non-audit fees; crisis; fair value measurement; banking industry; engagement partner; industry expertise; public company expertise; tenure; gender; non-audit services; knowledge spillover; audit efficiency;

    Abstract : This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing.The first essay focuses on environmental factors. READ MORE