Essays about: "sweden GAAP"

Showing result 1 - 5 of 16 essays containing the words sweden GAAP.

  1. 1. Do appropriations stimulate investments? A study of the relationship between appropriations and investments

    University essay from Umeå universitet/Företagsekonomi

    Author : Göran von Essen; Oscar Rosdahl; [2019]
    Keywords : ;

    Abstract : Investments are necessary for firms in order to stay competitive and grow(Klammer et al., 1991). For funding investments retained earnings have shown to be important in the Scandinavian context (Eklund, 2010), hence an improved cash flow to fund investments would be of importance. By deferring taxes cash flow could be improved. READ MORE

  3. 2. 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

  4. 3. 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

  5. 4. Earnings Management under IFRS

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : David Backaliden; Ragnar Nilhag; [2017]
    Keywords : Earnings Management; Discretionary Accruals; Jones Cash Flow Model; IFRS; Conservatism; Business and Economics;

    Abstract : Title: Earnings Management under IFRS Date of seminar: 2017-05-29 Authors: David Backaliden & Ragnar Nilhag Supervisor: Peter W. Jönsson Keywords: Earnings Management, Discretionary Accruals, Jones Cash Flow Model, IFRS, Conservatism. READ MORE

  6. 5. Earnings Management pre- and post IFRS Adoption : Results from Sweden, Finland and Norway

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Victor Dahlén; Daniel Lindberg; [2017]
    Keywords : Earnings management; Accruals management; Real activities manipulation; IFRS implementation; Information asymmetry;

    Abstract : This paper examines the behaviour and use of accruals management (AM) and real activities manipulation (RAM) under local Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) and if it has been altered following IFRS implementation in Sweden, Finland and Norway. The paper takes inspiration from Roychowdhury (2006) and Zang (2012) and use previously developed frameworks for earnings management. READ MORE