Essays about: "Robin Porkolab"

Found 2 essays containing the words Robin Porkolab.

  1. 1. 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

  3. 2. Determinants of Discretionary Asset Write-Offs Under IFRS: Evidence from Sweden

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

    Author : Robin Porkolab; [2017]
    Keywords : Write-offs; Discretionary; IFRS; IAS36;

    Abstract : Since 2005 countries in the EU adhere to IFRS. This has greatly altered the regulations regarding asset write-offs for Swedish firms. The aim of this bachelor thesis is to investigate the determinants of discretionary asset write-offs under IFRS. I collect data from 176 Swedish firms listed on Nasdaq Stockholm Stock Exchange between 2011-2015. READ MORE