How does government ownership affect the relationship between fair value accounting and earnings quality?

This thesis examines the effect government ownership has on the relationship between fair value accounting and earnings quality when “mark-to-model” techniques are used in fair value estimations. To this end we compare 36 real estate companies controlled by private interests with 32 real estate comp...

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Bibliographic Details
Main Authors: Ericsson, Emma, von Essen, Göran
Format: Others
Language:English
Published: Uppsala universitet, Företagsekonomiska institutionen 2021
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-447346