Essays about: "IFRS"

Showing result 21 - 25 of 226 essays containing the word IFRS.

  1. 21. Procyclical effects of fair value accounting : A study of Nordic investment property companies

    University essay from Högskolan Väst/Avd för företagsekonomi

    Author : Jonas Andersson; Frank van Dorsselaer; [2021]
    Keywords : Fair value accounting; IFRS; investment property; dividends; NAV deviation;

    Abstract : Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. READ MORE

  3. 22. 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. 23. 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

  5. 24. 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

  6. 25. 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