Search for dissertations about: "Accounting Value Relevance"

Showing result 1 - 5 of 9 swedish dissertations containing the words Accounting Value Relevance.

  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. The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting Quality

    Author : Emmeli Runesson; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based standards; judgment; IFRS; international financial reporting; accounting quality; value relevance;

    Abstract : .... READ MORE

  6. 4. Essays on the value relevance of financial statment information

    Author : Henrik Nilsson; Lars Hassel; Eva Liljeblom; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Equity valuation; stock market; financial accounting; insider trading; Företagsekonomi; Business studies; Företagsekonomi; företagsekonomi; Business Studies;

    Abstract : This thesis consists of an introductory chapter and four self-contained essays on the value relevance of financial statement information.Essay 1: The purpose of this essay is to examine relevance of environmental information from an investor’s perspective. READ MORE

  7. 5. Essays on Information Disclosure : Content, Consequence and Relevance

    Author : Niklas Ström; Jan-Erik Gröjer; Bino Catasús; Kenth Skogsvik; Uppsala universitet; []
    Keywords : Business studies; IPO; prospectus; disclosure; valuation; underpricing; Företagsekonomi;

    Abstract : This thesis provides new insight into the information environments of Initial Public Offerings (IPOs) and analysts’ equity reports. The thesis consists of four essays that address the issues of firm disclosure and the relevance of information for analysts and investors in the capital market. READ MORE