Essays about: "Basu measure"

Found 3 essays containing the words Basu measure.

  1. 1. The Harmonization Process of Accounting within the European Union

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Camilla Lindau; Johanna Storm; [2015-06-22]
    Keywords : Harmonization; IFRS; the European Union; prudence; accounting conservatism; ;

    Abstract : Since 2005 it is mandatory for companies in the European Union, with shares traded at a regulated market, to present consolidated account statements in accordance with IFRS. The application of IFRS was supposed to lead to a more harmonized accounting practice within the Union, and thereby more transparent and comparable information available to the markets. READ MORE

  3. 2. Accounting Conservatism in Sweden : The effect of the IFRS adoption on conservatism in Swedish Accounting

    University essay from Företagsekonomiska institutionen

    Author : Hanna Embring; Johan Wall; [2012]
    Keywords : ;

    Abstract : Conservative accounting practices have influenced accounting traditions worldwide for centuries and have held a central position in Sweden through its incorporation in the accounting regulation. In 2005 Sweden, following a directive passed in the European Union, adopted IFRS, the accounting standard of the International Accounting Standards Board (IASB). READ MORE

  4. 3. IFRS Implementation in Germany and the UK : And its Effects on the Quality of Accounting Information from an Investor Perspective

    University essay from IHH, Företagsekonomi

    Author : Daniil Bargman; Lisa Hansmann; [2011]
    Keywords : IFRS; German GAAP; UK GAAP; Accounting Quality; Information Asymmetry; IASB; Basu measure; Market-to-Book MTB ratio; Earnings-Returns Association; Earnings Management;

    Abstract : This thesis investigates whether IFRS adoption has led to an increase in the relevance of accounting information for investment decisions. Furthermore, the effects of IFRS are implicitly compared across accounting traditions. READ MORE