Essays about: "IFRS performance"
Showing result 11 - 15 of 22 essays containing the words IFRS performance.
-
11. EU Mergers' Impact on Operating Performance - An Event Study of Merger-Related Operating Performance Changes in the EU after the IFRS Enforcement
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : By examining a sample of 52 cross-industry corporate mergers completed between 2008-2011, this study investigates mergers' impact on operating performance in the EU, as well as potential determinants for post-merger performance. The results provide some evidence that mergers improve operating performance of merging firms. READ MORE
-
12. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : 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
-
13. Indicators of goodwill impairments: Pre- and post-acquisition indicators ability to predict future impairments
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Companies allocate the majority of the acquisition price to goodwill, which has resulted in goodwill to become a prominent asset on companies balance sheets. Research shows that goodwill impairments lag behind the economic reality between two to four years and that the current accounting regime does not provide adequate disclosures to predict future impairments. READ MORE
-
14. Compliance and Cohesion - The Road to Market Satisfaction
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This bachelor thesis aims to identify changes in a company's management control systems (MCS) from a top management perspective, as a consequence of a private-to-public change in ownership structure, by conducting a case study of SellCo, a newly listed firm on NASDAQ OMX Stockholm. Data was gathered based on interviews according to the analytical interviewing practice (Kreiner and Mouritsen, 2005) with the chief financial officer, as well as business and financial controllers of SellCo. READ MORE
-
15. Transparency Through Recognition of Intangible Assets in Business Combinations Revisited
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : In today’s economic environment, intangible assets are seen as one of the key drivers of enterprise performance, however, how they should be accounted for is a rather controversial issue. The standard IFRS 3- Business combinations, released by the International Accounting Standard Board and adopted in the EU the year 2005, states that listed companies are obligated to recognize acquired intangible assets instead of reporting them as goodwill in completed business combinations. READ MORE
