Essays about: "International financial standards"

Showing result 16 - 20 of 94 essays containing the words International financial standards.

1. 16. Is operating performance driving stock performance? - A study on Swedish listed real estate companies

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

   Author : Oscar Lundqvist; [2019]
   Keywords : Value relevance; Real estate; Operating performance; IFRS; IAS 40;

   Abstract : As suggested by the title, the purpose of this study is to analyse the relationship between stock performance and operating performance using a sample of Swedish listed real estate companies. In recent years, Swedish real estate companies have experienced positive development profits and stock prices, driven by favourable development in real estate prices. READ MORE

3. 17. 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

4. 18. Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden

   University essay from Göteborgs universitet/Graduate School

   Author : Ebba Christofferson; Karin Grönberg; [2018-07-02]
   Keywords : ISA 701; Key Audit Matters; KAM disclosures; Audit report; Specificity; Tone; Risk-factor disclosures;

   Abstract : In this study, we examine whether Key Audit Matter (KAM) disclosures are informative in the Swedish setting. Financial stakeholders have long criticized the audit report for being too standardized and neither conveying entity-specific nor relevant information. READ MORE

5. 19. Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions

   University essay from Umeå universitet/Företagsekonomi

   Author : Godefroy Späth; Robert Trampler; [2018]
   Keywords : Goodwill impairment; market reaction; nordic countries; G20; earnings management; IFRS 3; merger and acquisition;

   Abstract : In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process. READ MORE

6. 20. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

   University essay from Högskolan Dalarna/Företagsekonomi

   Author : Abraham Monah; Osedebamen Okojie; [2018]
   Keywords : IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

   Abstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE