Essays about: "adoption of IFRS"

Showing result 1 - 5 of 44 essays containing the words adoption of IFRS.

1. 1. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

   University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

   Author : MiRi Lee; Jenny Cerpa Veliz; [2023]
   Keywords : Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

   Abstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE

3. 2. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

   University essay from Göteborgs universitet/Graduate School

   Author : Marcus Sandström; [2022-06-30]
   Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

   Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

4. 3. 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

5. 4. The Relevance of Expected Credit Losses: The effect of IFRS 9 on analyst forecast accuracy

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

   Author : Gustav Jansson; Victor Wolf; [2021]
   Keywords : IFRS 9; Decision Usefulness; Forecast Accuracy; Credit Losses; Difference-in-Differences;

   Abstract : This study examines how the adoption of the expected loss model under IFRS 9 has affected the forecast accuracy of credit losses. Specifically, we investigate the effect on absolute forecast errors and forecast dispersion. READ MORE

6. 5. Procyclical effects of fair value accounting : A study of Nordic investment property companies

   University essay from Högskolan Väst/Avd för företagsekonomi

   Author : Jonas Andersson; Frank van Dorsselaer; [2021]
   Keywords : Fair value accounting; IFRS; investment property; dividends; NAV deviation;

   Abstract : Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. READ MORE