Search for dissertations about: "fair value"

Showing result 1 - 5 of 39 swedish dissertations containing the words fair value.

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

    University dissertation from Göteborg : University of Gothenburg

    Author : Peter Edlund Frii; Göteborgs universitet.; Gothenburg University.; [2013]
    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

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

    University dissertation from Göteborg : Bokförlaget BAS

    Author : Asgeir B. Torfason; Göteborgs universitet.; Gothenburg University.; [2010]
    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

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

    University dissertation from Department of Orthopaedics, Lund University

    Author : Harald Ekedahl; Lunds universitet.; Lund University.; [2015]
    Keywords : MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; Low back pain; validity; predictive value of test; radicular pain; transforaminal injection;

    Abstract : Popular Abstract in Swedish Kroniska ländryggsbesvär är en ekonomisk belastning för sjukvården och samhället i stort, och ger framför allt ett personligt lidande för den drabbade. Nästan alla (75-80 %) kommer att ha åtminstone en episod med ryggbesvär någon gång under sin livstid. READ MORE

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

    University dissertation from Umeå : Umeå universitet

    Author : Irina Alexeyeva; Umeå universitet.; [2017]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; 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

  5. 5. The Quirky Character Camouflaged in the Conceptual Framework A study of the financial statement user

    University dissertation from Stockholm, Sweden : Stockholm Business School, Stockholm University

    Author : Liesel Klemcke; Stockholms universitet.; [2018]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Financial reporting; Financial reporting conceptual framework; Financial statement user; User primacy; Regulation; Accounting profession; Fair value accounting; Business Administration; företagsekonomi;

    Abstract : Much of accounting research implies that someone uses financial statements in making investment decisions, and assumes that the ones using the statements are financial analysts, investment bankers, fund managers, or the rational economic decision maker. However, these assumptions do not consider all potential investors, particularly those who have traditionally lacked access to information and technical savvy. READ MORE