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This paper surveys and investigates Swedish firms' use of capital budgeting techniques for foreign direct investments. We document that the use of the theoretically correct net present value method decreases with the political risk in the host country, and that the use of the Payback method...
This paper focuses on the assumptions of infinite‐horizon forecasting in the field of firm valuation. The estimate of long‐run continuing values is based on the hypothesis that companies should have reached the steady state at the end of the period of explicit forecasts. It is argued that the...
This study investigates the value relevance of the IAS 27 Consolidated and Separate Financial Statements (2003) revision, which requires the presentation of non‐controlling interest as components of equity and earnings. The investigation is carried out in the context of companies publicly listed...
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