Essays about: "FINANCIAL REPORTING STANDARDS"

Showing result 11 - 15 of 75 essays containing the words FINANCIAL REPORTING STANDARDS.

  1. 11. Restating the Obvious - Accounting Restatements: Evidence from Swedish Private Firms

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Måns Herlogsson; Hugo Takenaka; [2022]
    Keywords : Accounting Restatements; Private Firm Behavior; Financial Reporting Disclosure; Regulatory Standards;

    Abstract : ACCOUNTING RESTATEMENTS as a phenomenon has increased in financial reporting over the last decades. Although there is ample research on listed firm restatements, existing literature has largely overlooked private firms. Thus, the purpose of this study is to examine what types of firms restate and why firms restate in a Swedish private setting. READ MORE

  3. 12. The Impact of the EU Taxonomy on Greenwashing : With a Case on the Swedish Sustainable Finance Sector

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Sofia Lentfer; Lison Mavon; Sofia Stenberg; [2021]
    Keywords : Greenwashing; EU Taxonomy; Investors; Sustainable Financial Sector;

    Abstract : Background: The trend in environmental reporting has been continuously increasing. However, there is a lack of accepted uniform standards for accreditation, standardization, and evaluation of green investments, which slows down the process of mobilizing capital to meet sustainability objectives. READ MORE

  4. 13. Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Adrian Ribbing; Daniel Sandersson; [2021]
    Keywords : Audit fees; Audit fee model; IFRS; IFRS adoption; IFRS long term costs; IFRS implementation;

    Abstract : In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. READ MORE

  5. 14. The Adherence Level of Sustainability Disclosures and Firm Value : Empirical Study on the Impact of GRI Report’s Adherence Level in regard to Firm Value in the Manufacturing Industry in Europe.

    University essay from Jönköping University

    Author : Daniela Westerlund; [2021]
    Keywords : GRI; Sustainability Reporting; Sustainability Environmental Disclosure; Corporate Financial Sustainability Performance; Firm Value; Tobin’s Q; Stakeholder; Adherence Level.;

    Abstract : Background: Sustainability reporting has become increasingly important for firms that want to appease their stakeholders and the society, whilst possibly increasing the corporate financial performance (CFP) of the firm. This is because sustainability disclosures currently work as the main channel for firms to inform their stakeholders of the CSR practices and environmental management carried out by the company. READ MORE

  6. 15. Unreliable Accoutning of Intangible Assets in a Digital Era : A study on the association between reliability and value relevance of intangible assets

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Andreas Danielsson; Fredrik Lindblad; [2021]
    Keywords : Intangible Assets; Value Relevance; Reliability; Accounting; Financial Reporting;

    Abstract : Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. READ MORE