Essays about: "IFRS 15"

Showing result 1 - 5 of 17 essays containing the words IFRS 15.

1. 1. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.

   University essay from Göteborgs universitet/Graduate School

   Author : Mikael Westerbäck; Viktor Sjöstedt; [2022-06-30]
   Keywords : Accrual-based earnings management; earnings quality; IFRS 15; regulation; revenue;

   Abstract : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. READ MORE

3. 2. How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Marcus Svensson; Amanda Hagos; [2021]
   Keywords : Asymmetric information; Behavioral Decision Theory; Comparability; Conceptual Framework; Financial Reporting; IFRS 15; Information intermediaries; Informational effects; Revenue recognition.;

   Abstract : The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. READ MORE

4. 3. Regulated Booked Values or Macroeconomics?

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Nikolaos Karabelas; Tim Vindehall; Simon Wallin; [2021]
   Keywords : Value Relevance; IFRS; OMXS30; Booked Values; Ohlson model; Business and Economics;

   Abstract : Title: Regulated Booked Values or Macroeconomics? Seminar date: 02/06/2021 Course: FEKH69, Degree Project Undergraduate Level, Business Administration, 15 University Credits Points (UPC) Authors: Nikolaos Karabelas, Tim Vindehall, Simon Wallin Supervisor: Karin Jonnergård Key words: Value Relevance, IFRS, OMXS30, Booked Values, Ohlson model Research question: Which factors had an effect on the market value of companies listed on the OMX Stockholm 30 Index during the period of 2005-2020? Purpose: The purpose of this study is to investigate the potential effects of IFRS implementations on the value relevance of booked values over time, and furthermore study if macroeconomic factors are better than booked values in predicting stock market values, on the OMXS30. Methodology: Quantitative Research based on 432 annual reports as well as financial and macroeconomic data. READ MORE

5. 4. IFRS 15: A critical evaluation of the newly issued revenue recognitions standard’s ability to reflect economic reality

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Albin Wärnlund; Tobias Klein; [2020]
   Keywords : Revenue recognition; IFRS 15; Economic reality; Economic substance over legal form; True and Fair view; Business and Economics;

   Abstract : Purpose: The purpose of this study has been to critically evaluate the newly issued revenue recognition standard’s ability to reflect economic reality. Methodology: To fulfil the purpose of this study, a qualitative document analysis of how different wide-spread perceptions of economic reality have been accommodated by the IASB under the development of IFRS 15 has been conducted with a backdrop in the developed framework. READ MORE

6. 5. Birds of a feather flock together - or do they? An empirical study of the cultural and sector-specific effects on revenue and equity due to the implementation of IFRS 15

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

   Author : Malin Johansson; Robin Porkolab; [2019]
   Keywords : IFRS; IFRS 15; Accounting Regulation; Financial Accounting; Measurement and Disclosure;

   Abstract : Globalization and the international integration of markets have emphasized the need for increased accounting harmonization. IFRS 15 Revenue from Contracts with Customers was introduced for fiscal years beginning on or after 1st of January 2018, with an intention to increase comparability. READ MORE