Essays about: "IAS 7"

Showing result 1 - 5 of 7 essays containing the words IAS 7.

1. 1. Goodwill Impairment and Earnings Management in the year of the pandemic

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Christine Dicken; Oskar Unger; [2021]
   Keywords : Goodwill Impairment; Earnings Management; Discretion; IFRS 3; IAS 36; COVID-19; Business and Economics;

   Abstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE

3. 2. Effects of inflation adjustments on IFRS Financial Reporting in Brazil : -A comparative study of nine companies for the accounting years of 2015 and 2016

   University essay from Södertörns högskola/Företagsekonomi

   Author : David England; Elin Mikaelsson; [2018]
   Keywords : ;

   Abstract : International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. READ MORE

4. 3. The effect of firm characteristics on disclosures: A Swedish context

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Elisabeth Åhman; Fredrik Lundberg; [2015]
   Keywords : IAS 1; IAS 1:122; IAS 1:125; disclosure quality; critical judgments;

   Abstract : The aim of this thesis is to examine the quality of the disclosure IAS 1 Presentation of Financial Statements, paragraphs 122 and 125 in the annual reports of Swedish publicly listed firms. These paragraphs state that firms are required to disclose judgments made by management in preparing financial statements that may have significant impact on the recognized carrying amount. READ MORE

5. 4. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Adam Färnemyhr; Joakim Lundström; [2014-06-13]
   Keywords : IAS 7; statement of cash flows; operating cash flows; return on equity; ;

   Abstract : Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the analysis of the performance of companies is the cash flow statement. However, it is not used to analyse banks. READ MORE

6. 5. Managing the fair value of investment property : Empirical evidence of earnings management in Swedish Real Estate

   University essay from Företagsekonomiska institutionen

   Author : Tomas Neumüller; [2013]
   Keywords : Abnormal accruals; Asymmetric information; Earnings management; Fair value; Real estate; IAS 40; Quantitative research;

   Abstract : This study poses two questions relating to earnings management with the intent to mislead the market for the firms equity and debt. A multiple regression model is used to test two hypoteses through 7 hypothesized determinants of discretionary accruals and 3 control variables. READ MORE