Essays about: "Earnings Transparency"

Showing result 6 - 10 of 10 essays containing the words Earnings Transparency.

1. 6. Adoption of IFRS in the Chinese accounting standards : Effects on accounting quality and economic growth

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Johanna Ojala; Johanna Forsberg; [2014]
   Keywords : Accounting standards; accounting quality; adoption of IFRS; China; Chinese accounting standards; economic growth; financial accounting; IFRS; PRC GAAP.;

   Abstract : The aim of this thesis is to describe and analyse the adoption of International Financial Reporting Standards (IFRS) in the Chinese accounting standards and its possible effects on the accounting quality in financial reports and the economic growth of China. The accounting quality will be examinedthrough five chosen quality aspects: value relevance, faithful representation, comparability, earnings management and transparency. READ MORE

3. 7. Possible VAT implications due to voluntary and involuntary transfer pricing adjustments in the EU

   University essay from Lunds universitet/Juridiska institutionen

   Author : Albin Klang; [2013]
   Keywords : VAT; Transfer Pricing; EU law; Tax law; Law and Political Science;

   Abstract : Mervärdesskatt och Transfer Pricing är två av de stora områdena inom internationell skatterätt, då det förra är en indirekt skatt och baseras på det subjektiva priset och det senare området tillhör direkt beskattning och använder ett objektivt, fiktivt pris för beräkning kan de vid första anblick sakna anknytning. Det finns dock en risk att justeringar av det pris som använts för Transfer Pricing-ändamål kan påverka den mervärdeskatt som ska erläggas. READ MORE

4. 8. Cross-country differences in the reporting of business combinations: An empirical study of purchase price allocations

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

   Author : Maria Johard; Hanna Löfgren; [2012]
   Keywords : business combinations; purchase price allocation; conservatism; transparency; IFRS 3;

   Abstract : Whether or not the introduction of the common, principles-based IFRS framework in 2005 has led to true harmonization of international accounting practice is a debated topic. An area where there is a potential of differing implementations of the standards is within the reporting of business combinations. READ MORE

5. 9. Reasons behind presumed low financial reporting quality (FRQ) in China

   University essay from Företagsekonomi

   Author : Henrik Edlund; [2012]
   Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

   Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE

6. 10. Implementation of IAS 39 by Swedish Banks : Interest Rate Swaps in Hedging Applications

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Robert Görgin; Sergejs Gogolis; [2005]
   Keywords : IAS 39; Hedging; Interest Rate Swaps; Banking; Fair Value; Financial Instruments;

   Abstract : In 2005, all groups listed on European stock exchanges are required to prepare their consolidated financial statements according to International Financial Reporting Standards (IFRS). IFRS are different from local regulations across Europe in many aspects, and observers expect the transition process thorny and resource-draining for the companies that undertake it. READ MORE