Essays about: "accounting disclosures"

Showing result 11 - 15 of 37 essays containing the words accounting disclosures.

1. 11. The effect of IAS 1 amendments on disclosure quality: Evidence from a Swedish context - A study investigating boilerplate and stickiness in relation to the amendments to IAS 1

   University essay from Göteborgs universitet/Graduate School

   Author : Kajsa Johannesson; Matilda Östlund; [2018-07-02]
   Keywords : IAS 1; Disclosure quality; Boilerplate; Stickiness; Computer-Aided Text Analysis;

   Abstract : Background: In January 2016 the amendments to IAS 1, as proposed by the IASB, became effective, with the intended outcome to increase the disclosure quality. These amendments have been developed in order to adjust for the existing issue of disclosure overload within annual reports, i.e. the amount of boilerplates and stickiness of disclosures. READ MORE

3. 12. Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden

   University essay from Göteborgs universitet/Graduate School

   Author : Ebba Christofferson; Karin Grönberg; [2018-07-02]
   Keywords : ISA 701; Key Audit Matters; KAM disclosures; Audit report; Specificity; Tone; Risk-factor disclosures;

   Abstract : In this study, we examine whether Key Audit Matter (KAM) disclosures are informative in the Swedish setting. Financial stakeholders have long criticized the audit report for being too standardized and neither conveying entity-specific nor relevant information. READ MORE

4. 13. The Predictive Value of Abnormal Positive Tone in Earnings Conference Calls

   University essay from Göteborgs universitet/Graduate School

   Author : André Holmström; Haris Kovacevic; [2017-08-09]
   Keywords : qualitative disclosures; tone; earnings conference calls; market efficiency; abnormal returns; earnings information uncertainty;

   Abstract : Tone in qualitative firm disclosures has increasingly caught the academic in-terest. Earnings conference calls are however a form of firm communication that largely have been overlooked in accounting research. READ MORE

5. 14. Manipulation of Accruals and Real Activities for Earnings Management: A Study of the Chinese Stock Market

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

   Author : Biljana Ristevska; Yiming Wang; [2017]
   Keywords : Earnings Management; Chinese Listed Firms; Accruals Manipulation; Real Activities Earnings Management;

   Abstract : Since 2014, international investors gained unrestricted access to the Shanghai and Shenzhen Stock Exchanges for the first time since they were established. However, whether investors can seize the investment opportunities or not highly depends on the reliability of financial statements. READ MORE

6. 15. Accounting Communication in Life’s Largest Investment: The role of the annual report in a purchasing situation of a housing apartment

   University essay from Göteborgs universitet/Graduate School

   Author : Jimmy Borg; Joel Wiman; [2016-09-20]
   Keywords : Housing association; Annual report; Accounting communication; Non-professional users of accounting information;

   Abstract : Background and problem: Purchase of a housing apartment is a situation where a private individual, often an inexperienced user of accounting information assess the financial state of affairs of a housing association by examining a communicative document; the annual report. In a Swedish context a housing association is an organizational form with special characteristics, which should affect the information they present in the annual report. READ MORE