Insights into the valuation of salmon farmers

BVWireIssue #182-1
November 1, 2017

A new paper examines the relationship between financial accounting information and market valuation for publicly listed salmon farming companies with a particular emphasis on certain fair value adjustments. The paper’s author is Bard Misund, an associate professor at the University of Stavanger Business School in Norway. He says the results suggest that the fair value adjustments result in higher volatility of profits and lower value relevance for investors.

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