Essays about: "IFRS  16"

Showing result 1 - 5 of 21 essays containing the words IFRS  16.

  1. 1. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

    University essay from Göteborgs universitet/Graduate School

    Author : Marcus Sandström; [2022-06-30]
    Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

    Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

  3. 2. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.

    University essay from Göteborgs universitet/Graduate School

    Author : Mikael Westerbäck; Viktor Sjöstedt; [2022-06-30]
    Keywords : Accrual-based earnings management; earnings quality; IFRS 15; regulation; revenue;

    Abstract : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. READ MORE

  4. 3. The Effect of Capitalizing Operating Leases on Company Propensity to Lease: A quantitative study on the effects of IFRS 16 on Swedish firms

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

    Author : Robert Lilja; Gustaw Siedlarski; [2022]
    Keywords : Leases; IFRS 16; Economic Consequences; Capitalization;

    Abstract : This study investigates whether firm propensity to lease has decreased after the implementation of IFRS 16. To answer this question, we use three cross-sectional regression models on data gathered from 90 Swedish firms in two-year intervals during 2015-2021. The firms were all listed on OMX Stockholm with their headquarters located in Sweden. READ MORE

  5. 4. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Mattias Hedqvist; Hanna Lennerskog; [2022]
    Keywords : Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

    Abstract : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. READ MORE

  6. 5. IFRS 16: Implementation Challenges in a Global Swedish Entity

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Rana El-Hajj Moussa; Hasan Ghanawi; [2021]
    Keywords : Business and Economics;

    Abstract : .... READ MORE