Essays about: "Oskar Bogstrand"

Found 1 essay containing the words Oskar Bogstrand.

  1. 1. Have IFRS Contributed to an Increased Value-Relevance? : The Scandinavian Evidence

    University essay from Företagsekonomiska institutionen

    Author : Oskar Bogstrand; Erik Alexander Larsson; [2012]
    Keywords : Accruals; Book Values; Cash Flows; Earnings; FASB; IASB; IFRS; Value-Relevance;

    Abstract : This paper examines the value-relevance of Scandinavian earnings information and book values over the past decade in order to shed some light on whether the extensive global adoption of IFRS/IAS has contributed to an increased accounting quality in terms of economic decision-usefulness to equity investors. We address this research question using a sample of 4. READ MORE