Essays about: "Ifrs 2"

Showing result 6 - 10 of 16 essays containing the words Ifrs 2.

  1. 6. Profitability and Tax Avoidance

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Herman Olsson; Erik Skytting; [2017]
    Keywords : Tax Avoidance; Rent Extraction; Profitability; DuPont;

    Abstract : We ask whether tax savings generated by tax avoidance activities outweigh the associated agency costs. Using a decrease in tax avoidance following the adoption of IFRS, we find that tax aggressive firms' future operating profitability improved by 3.2 percent in our cross-country sample. READ MORE

  3. 7. The Occurrence of Earnings Management in Swedish Real Estate Companies – a quantitative study

    University essay from KTH/Fastigheter och byggande

    Author : Oskar Wigsén; [2016]
    Keywords : Earnings management; fair value method; IAS 40; investment property; Earnings management; fair value-metoden; IAS 40; förvaltningsfastigheter;

    Abstract : Background and aim: All of the publicly listed companies in the EU have since January 2005 been required to implement the new international accounting standard IAS/IFRS in their financial statements. One of the new regulations that were included in the standard was the IAS 40 – Investment Property, which regulates the valuation and reporting of a company’s investment properties. READ MORE

  4. 8. Cross-country differences in goodwill impairment - A study of the use of discount rates, terminal growth rates, and cash-generating units under IFRS from 2005 to 2013

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

    Author : Johan Collin; Josefin Kihlgren; [2014]
    Keywords : IFRS 3; IAS 36; Goodwill; Impairment testing; Discount rate;

    Abstract : This study investigates the cross-country use of elemental components under IFRS when testing for goodwill impairments with the value in use-method. The study is based on the aspect of accounting conservatism and studies 290 large listed companies in three countries: the U.K., Sweden, and Germany, during the period of 2005-2013. READ MORE

  5. 9. Fair Value Measurement of Liabilities under Financial Distress - A Theoretical Perspective

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

    Author : Martin Lindqvist; Daniel Klint; [2014]
    Keywords : Accounting Theory; Fair Value Measurement; IFRS 13; Financial Distress; Liabilities;

    Abstract : We study the effects of financial distress on fair value measurement of liabilities from a theoretical perspective. We identify assumptions underlying fair value measurement in IFRS standards and by employing a theoretical framework, five issues with these assumptions under a condition of financial distress are identified. READ MORE

  6. 10. Compliance and Cohesion - The Road to Market Satisfaction

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

    Author : Patrik Larsson-Utas; Bixi Li; [2014]
    Keywords : management control; MCS; initial public offering; strategy; capital market pressure;

    Abstract : 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