Mark-to-Model - An Explanation of the Choice and Relative Use
(2012) BUSN69 20121Department of Business Administration
- Abstract
- Title: Mark-to-Model – An Explanation of the Choice and Relative Use
Seminar Date: 2012-05-31
Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS.
Authors: Mikael Svensson and Alexander Wingren
Supervisor: Torbjörn Tagesson
Key Words: Financial Instruments, Mark-to-model, Fair value accounting, Level 3 and IFRS 7
Aim: The aim with this thesis is to explain the choice and the relative use of mark-to-model when determining fair value of financial instruments in companies within the financial industries listed at Nasdaq OMX Nordic.
Methodology: This thesis uses a deductive and quantitative approach in analysing 101 annual reports. Logistic regression and linear... (More) - Title: Mark-to-Model – An Explanation of the Choice and Relative Use
Seminar Date: 2012-05-31
Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS.
Authors: Mikael Svensson and Alexander Wingren
Supervisor: Torbjörn Tagesson
Key Words: Financial Instruments, Mark-to-model, Fair value accounting, Level 3 and IFRS 7
Aim: The aim with this thesis is to explain the choice and the relative use of mark-to-model when determining fair value of financial instruments in companies within the financial industries listed at Nasdaq OMX Nordic.
Methodology: This thesis uses a deductive and quantitative approach in analysing 101 annual reports. Logistic regression and linear regression have been used in order to analyse the data.
Theoretical Approach: This thesis uses a multi-theoretical approach based on both economic-oriented and system-oriented theories.
Empirical Foundation: 101 annual reports from companies within the financial industries listed at Nasdaq OMX Nordic have been analysed.
Conclusions: The choice of mark-to-model is influenced by the industry of the company and management bonus schemes connected to profit. The relative use of mark-to-model is influenced by the size and the audit firm of the company. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/2543572
- author
- Svensson, Mikael LU and Wingren, Alexander LU
- supervisor
- organization
- course
- BUSN69 20121
- year
- 2012
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Financial Instruments, Mark-to-model, Fair value accounting, Level 3 and IFRS 7
- language
- English
- id
- 2543572
- date added to LUP
- 2012-06-26 14:08:44
- date last changed
- 2012-06-26 14:08:44
@misc{2543572,
abstract = {{Title: Mark-to-Model – An Explanation of the Choice and Relative Use
Seminar Date: 2012-05-31
Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS.
Authors: Mikael Svensson and Alexander Wingren
Supervisor: Torbjörn Tagesson
Key Words: Financial Instruments, Mark-to-model, Fair value accounting, Level 3 and IFRS 7
Aim: The aim with this thesis is to explain the choice and the relative use of mark-to-model when determining fair value of financial instruments in companies within the financial industries listed at Nasdaq OMX Nordic.
Methodology: This thesis uses a deductive and quantitative approach in analysing 101 annual reports. Logistic regression and linear regression have been used in order to analyse the data.
Theoretical Approach: This thesis uses a multi-theoretical approach based on both economic-oriented and system-oriented theories.
Empirical Foundation: 101 annual reports from companies within the financial industries listed at Nasdaq OMX Nordic have been analysed.
Conclusions: The choice of mark-to-model is influenced by the industry of the company and management bonus schemes connected to profit. The relative use of mark-to-model is influenced by the size and the audit firm of the company.}},
author = {{Svensson, Mikael and Wingren, Alexander}},
language = {{eng}},
note = {{Student Paper}},
title = {{Mark-to-Model - An Explanation of the Choice and Relative Use}},
year = {{2012}},
}