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Redovisningens värderelevans av fritt kassaflöde: för den svenska aktiemarknaden
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?

Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.

Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.

Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theory

Results: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index.

Place, publisher, year, edition, pages
2013. , 52 p.
Keyword [en]
Free cash flow, value relevance, accountability, drive theory, portfolio theory
Keyword [sv]
Fritt kassaflöde, värderelevans, redovisning, enhetsteori, portföljteori
National Category
Social Sciences
URN: urn:nbn:se:sh:diva-19588OAI: diva2:643229
Subject / course
Business Studies
Social and Behavioural Science, Law
Available from: 2013-08-27 Created: 2013-08-26 Last updated: 2013-08-27Bibliographically approved

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