Essays about: "Swedish GAAP"

Showing result 1 - 5 of 20 essays containing the words Swedish GAAP.

  1. 1. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market

    University essay from Umeå universitet/Företagsekonomi

    Author : Maxx Hillman; Linus Sjösten; [2022]
    Keywords : Accounting standards; agency theory; amortization; business acquisitions; goodwill; IFRS; K3; local GAAP; synergies; Swedish GAAP; resource-based view; value added;

    Abstract : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. READ MORE

  3. 2. R&D Expenditures and Subsequent Market Performance

    University essay from

    Author : Lisandru Klevmar Preda; Marcus Lyckhage; [2021-06-28]
    Keywords : ;

    Abstract : Currently, research on companies' market return following investments in research and development has been performed predominantly in the U.S. The objective of this research is, therefore, to examine the relationship between Swedish firms' investments in R&D and their subsequent market return. READ MORE

  4. 3. Do appropriations stimulate investments? A study of the relationship between appropriations and investments

    University essay from Umeå universitet/Företagsekonomi

    Author : Göran von Essen; Oscar Rosdahl; [2019]
    Keywords : ;

    Abstract : Investments are necessary for firms in order to stay competitive and grow(Klammer et al., 1991). For funding investments retained earnings have shown to be important in the Scandinavian context (Eklund, 2010), hence an improved cash flow to fund investments would be of importance. By deferring taxes cash flow could be improved. READ MORE

  5. 4. Cross-Country Accounting Comparability in Times of Mandatory IFRS Adoption - Do diverging accounting traditions prevail over time?

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

    Author : Emil Adamsson; Larissa Schrenk; [2018]
    Keywords : cross-country comparability; accounting conservatism; IFRS adoption; accounting traditions;

    Abstract : Historically, one important source of disparity harming comparability of accounting information across countries has been the principle of accounting conservatism. One of the main aims of the EU with the mandatory adoption of IFRS in 2005 was to increase the comparability of financial statement information across its membership countries. READ MORE

  6. 5. It ain't over till the fat lady sings: The need for enforcement - outcomes of the mandatory adoption of K3 in terms of label adoption, disclosure practices and conservatism

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

    Author : Ronja Bjurulf; Lukas Enwall; [2018]
    Keywords : K3; Financial reporting disclosures; Label adoption; Conservatism; Enforcement;

    Abstract : Globalisation has created a need for harmonised financial reporting, and adoption of international standards for public firms, IFRS, has been extensive. The same cannot be said about the private counterpart, IFRS for SMEs. This standard has instead been used as a blueprint in the development of national GAAPs. READ MORE