There have been speculations in the Swedish media that the recently implemented accounting standa... more There have been speculations in the Swedish media that the recently implemented accounting standard, IAS40 will lead to a new market bubble. This study aims to examine if the changes made in the financial reports due to IAS40, have any effect on the Swedish stock market. The study concludes with that the market was well informed when the standard was implemented. The study also found that most of the key metric ratios which have been changed due to IAS40 did not have any value relevance.
Denna studie utgar fran de diskussioner kring IAS40 som agde rum i svensk affarspress under 2004.... more Denna studie utgar fran de diskussioner kring IAS40 som agde rum i svensk affarspress under 2004. Diskussionerna handlade om de mojliga risker som implementeringen av redovisningsrekommendationen IAS 40 kunde innebara for aktiemarknaden. Vart syfte ar att bidra till att en del av det informationsgap som uppstatt i sparen av IAS 40 fylls. Syftet ar att undersoka IAS 40s inverkan pa varderingen av forvaltningsfastighetsbolag i aktiemarknaden. Studiens slutsats ar att aktiemarknaden har tagit hansyn till de nya reglerna och att de flesta nyckeltal som IAS40 paverkar saknar varderelevans.
There have been speculations in the Swedish media that the recently implemented accounting standa... more There have been speculations in the Swedish media that the recently implemented accounting standard, IAS40 will lead to a new market bubble. This study aims to examine if the changes made in the financial reports due to IAS40, have any effect on the Swedish stock market. The study concludes with that the market was well informed when the standard was implemented. The study also found that most of the key metric ratios which have been changed due to IAS40 did not have any value relevance.
There have been speculations in the Swedish media that the recently implemented accounting standa... more There have been speculations in the Swedish media that the recently implemented accounting standard, IAS40 will lead to a new market bubble. This study aims to examine if the changes made in the financial reports due to IAS40, have any effect on the Swedish stock market. The study concludes with that the market was well informed when the standard was implemented. The study also found that most of the key metric ratios which have been changed due to IAS40 did not have any value relevance.
Denna studie utgar fran de diskussioner kring IAS40 som agde rum i svensk affarspress under 2004.... more Denna studie utgar fran de diskussioner kring IAS40 som agde rum i svensk affarspress under 2004. Diskussionerna handlade om de mojliga risker som implementeringen av redovisningsrekommendationen IAS 40 kunde innebara for aktiemarknaden. Vart syfte ar att bidra till att en del av det informationsgap som uppstatt i sparen av IAS 40 fylls. Syftet ar att undersoka IAS 40s inverkan pa varderingen av forvaltningsfastighetsbolag i aktiemarknaden. Studiens slutsats ar att aktiemarknaden har tagit hansyn till de nya reglerna och att de flesta nyckeltal som IAS40 paverkar saknar varderelevans.
There have been speculations in the Swedish media that the recently implemented accounting standa... more There have been speculations in the Swedish media that the recently implemented accounting standard, IAS40 will lead to a new market bubble. This study aims to examine if the changes made in the financial reports due to IAS40, have any effect on the Swedish stock market. The study concludes with that the market was well informed when the standard was implemented. The study also found that most of the key metric ratios which have been changed due to IAS40 did not have any value relevance.
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