Essays about: "IFRS"

Showing result 1 - 5 of 199 essays containing the word IFRS.

  1. 1. The Relevance of Expected Credit Losses: The effect of IFRS 9 on analyst forecast accuracy

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

    Author : Gustav Jansson; Victor Wolf; [2021]
    Keywords : IFRS 9; Decision Usefulness; Forecast Accuracy; Credit Losses; Difference-in-Differences;

    Abstract : This study examines how the adoption of the expected loss model under IFRS 9 has affected the forecast accuracy of credit losses. Specifically, we investigate the effect on absolute forecast errors and forecast dispersion. READ MORE

  3. 2. Nearly four decades later: Is accounting still useful in predicting business failure? Probabilistic business failure prediction on Nordic manufacturing firms

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

    Author : Linus Haglund; Martin Roe Olufsen; [2021]
    Keywords : Business failure prediction; Probit analysis; Financial ratio analysis; IFRS; Decision relevance of accounting;

    Abstract : With the aim of examining whether accounting-based failure prediction models still can be used effectively, this thesis investigates how well prediction models classify a modern sample of firms applying IFRS. In doing so, this thesis anchors on the Skogsvik (1987) study and performs a three-step plan. READ MORE

  4. 3. Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Adrian Ribbing; Daniel Sandersson; [2021]
    Keywords : Audit fees; Audit fee model; IFRS; IFRS adoption; IFRS long term costs; IFRS implementation;

    Abstract : In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. READ MORE

  5. 4. IFRS 16: A Necessity For Efficient Market Values? An Ex-Post Study On The Valuation Effects Of Recognized Operating Leases

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

    Author : Lucas Aras; Georges Chalami; [2021]
    Keywords : IFRS 16; Operating Leases; Value Relevance; Misvaluation; Residual Income Valuation Model;

    Abstract : This study examines if the adoption of IFRS 16 has resulted in a lower disparity between market values and their intrinsic (true) values in an ex-post setting. With financial statements being an important source of information for the investment decisions of investors, we aim to understand whether the uniform treatment of previously off-balance sheet operating leases following IFRS 16 has facilitated share price information. READ MORE

  6. 5. Are Goodwill Impairments Value Relevant? : A comparative study between two European countries

    University essay from Jönköping University/IHH, Företagsekonomi; Jönköping University/IHH, Företagsekonomi

    Author : Gustav Posth; Marcus Stoltz; [2021]
    Keywords : goodwill impairments; value relevance; learning effect; institutional settings;

    Abstract : The purpose of this study was to examine the value relevance of goodwill impairments in regard to market value. A quantitative methodological approach was used to determine if the relation between goodwill impairments was influenced by different institutional settings, which was the first research question. READ MORE