Essays about: "Sebastian Björklund"

Found 1 essay containing the words Sebastian Björklund.

  1. 1. Value relevance of IFRS 16 : A study of the stock market reaction

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Sebastian Björklund; [2019]
    Keywords : IFRS 16; accounting; value relevance; debt overhang;

    Abstract : From the 1st of January companies will start to use the new accounting standard IFRS 16, and by this all leases that companies have will be recognized in the balance sheet. The implementation will have several effects on the balance sheet and the income statement and therefore change key ratios that investors use. READ MORE