Essays about: "BFNAR 2012:1"

Found 1 essay containing the words BFNAR 2012:1.

  1. 1. How corporate governance factors impact the propensity to voluntarily disclose leases: A quantitative study in the Swedish setting

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

    Author : Teodor Töregård; Albin Persson; [2022]
    Keywords : leases; voluntary disclosure; BFNAR 2012:1; corporate governance;

    Abstract : Starting in 2014, firms reporting in accordance with the K3 accounting framework were required to recognize financial leases on the balance sheet and to disclose their future operating lease expenses. With the help of this sudden implementation, this study investigates how a set of corporate governance factors may have influenced the decision of voluntarily disclosing this information prior to the regulatory change. READ MORE