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Mark-to-Model - An Explanation of the Choice and Relative Use

Svensson, Mikael LU and Wingren, Alexander LU (2012) BUSN69 20121
Department 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:
author
Svensson, Mikael LU and Wingren, Alexander LU
supervisor
organization
course
BUSN69 20121
year
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},
  keyword      = {Financial Instruments,Mark-to-model,Fair value accounting,Level 3 and IFRS 7},
  language     = {eng},
  note         = {Student Paper},
  title        = {Mark-to-Model - An Explanation of the Choice and Relative Use},
  year         = {2012},
}