Essays about: "Victor Dahlén"

Found 2 essays containing the words Victor Dahlén.

1. 1. Earnings Management pre- and post IFRS Adoption : Results from Sweden, Finland and Norway

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Victor Dahlén; Daniel Lindberg; [2017]
   Keywords : Earnings management; Accruals management; Real activities manipulation; IFRS implementation; Information asymmetry;

   Abstract : This paper examines the behaviour and use of accruals management (AM) and real activities manipulation (RAM) under local Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) and if it has been altered following IFRS implementation in Sweden, Finland and Norway. The paper takes inspiration from Roychowdhury (2006) and Zang (2012) and use previously developed frameworks for earnings management. READ MORE

3. 2. Why are Chines Companies attracted by the Showroom Concept? - Culture´s Impact on Choice of Entry Mode

   University essay from Institutionen för ekonomi

   Author : Jenny Dahlén; Victor Mandersson; [2007]
   Keywords : ;

   Abstract : As the world is becoming increasingly interconnected, companies from all over the world begin to internationalize their operations. Many researchers suggest that the world is becoming more homogenous. Consequently, one would think that companies’ internationalization processes would be similar to each other. READ MORE