Sökning: "Financial Analysts"

Visar resultat 1 - 5 av 20 avhandlingar innehållade orden Financial Analysts.

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

    Författare :Liesel Klemcke; Bino Catasús; Gustav Johed; Darlene Himick; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Financial reporting; Financial reporting conceptual framework; Financial statement user; User primacy; Regulation; Accounting profession; Fair value accounting; företagsekonomi; Business Administration;

    Sammanfattning : 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. LÄS MER

  3. 2. Valuation Relevance : The use of Information and Choice of Method in Equity Valuation

    Författare :Per Flöstrand; Jan Erik Gröjer; Bino Catasús; Per Nikolaj Bukh; Uppsala universitet; []
    Nyckelord :Business studies; valuation; non-financial; analysts; intellectual capital; disclosure; sell-side; Företagsekonomi;

    Sammanfattning : This thesis is concerned with exploring the equity market price discovery process, the translation and incorporation of new information into stock prices, by studying both what information is included in this process and which valuation methods are used to translate that information into a value.The overarching research question posed in this thesis is: How is equity valued? The overarching question is broad and has been divided into the following sub questions:What valuation methods do companies use when valuing takeover targets?What valuation methods do sell-side analysts use when valuing equity?What factors explain the variation in the use of valuation methods by sell-side analysts?To what extent do sell-side analysts utilize non-financial information in their reports?These questions are addressed in four separate essays. LÄS MER

  4. 3. Direct contacts between financial analysts and traded companies

    Författare :Jeaneth Johansson; Luleå tekniska universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting and Control; Redovisning och styrning;

    Sammanfattning : .... LÄS MER

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

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

    Sammanfattning : 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. LÄS MER

  7. 5. Essays on Disclosure Practices in Sweden - Causes and Effects

    Författare :Anders H Adrem; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Earnings Forecasts; Financial Analysts; Annual Report; Strategy; Voluntary Disclosure; Accounting; Investor Relations; Redovisning;

    Sammanfattning : This doctoral thesis examines the causes and effects of corporate disclosure practices. The thesis consists of four independent but related essays that collectively make up a country study for Sweden. LÄS MER