Essays about: "adoption of IFRS IN SWEDEN"

Showing result 1 - 5 of 17 essays containing the words adoption of IFRS IN SWEDEN.

1. 1. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

   University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

   Author : MiRi Lee; Jenny Cerpa Veliz; [2023]
   Keywords : Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

   Abstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE

3. 2. 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

4. 3. Cross-Country Accounting Comparability in Times of Mandatory IFRS Adoption - Do diverging accounting traditions prevail over time?

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

   Author : Emil Adamsson; Larissa Schrenk; [2018]
   Keywords : cross-country comparability; accounting conservatism; IFRS adoption; accounting traditions;

   Abstract : Historically, one important source of disparity harming comparability of accounting information across countries has been the principle of accounting conservatism. One of the main aims of the EU with the mandatory adoption of IFRS in 2005 was to increase the comparability of financial statement information across its membership countries. READ MORE

5. 4. It ain't over till the fat lady sings: The need for enforcement - outcomes of the mandatory adoption of K3 in terms of label adoption, disclosure practices and conservatism

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

   Author : Ronja Bjurulf; Lukas Enwall; [2018]
   Keywords : K3; Financial reporting disclosures; Label adoption; Conservatism; Enforcement;

   Abstract : Globalisation has created a need for harmonised financial reporting, and adoption of international standards for public firms, IFRS, has been extensive. The same cannot be said about the private counterpart, IFRS for SMEs. This standard has instead been used as a blueprint in the development of national GAAPs. READ MORE

6. 5. The financial crisis of 2007-2008 and the increasing demand for sustainability

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Robin Svedberg; Julius Fogelström Sundström; [2017-03-02]
   Keywords : ;

   Abstract : Background and problematization: Åkesson (2008) studied the non-regulated part of the annual report in 16 large-cap firms listed on NASDAQ Stockholm during the years 1965-2004, in order to describe and explain, in general, the development of financial – and non-financial measurements and goals. We partially continued this study, by examining mostly the same firms, but during the time-period 2007-2015, and instead of focusing on all possible explanations for the development of financial – and non-financial measurement and goals, we chose to partially study the adoption of IFRS, the financial crisis of 2007-2008 and the increased demand for sustainability´s possible influence on the measurements and goals. READ MORE