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Showing result 1 - 5 of 14 essays matching the above criteria.

1. 1. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

   University essay from Umeå universitet/Företagsekonomi

   Author : Amélie Vachet; Edwin Davis; [2020]
   Keywords : Goodwill; Earnings Management; Audit;

   Abstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE

3. 2. Football franchise pricing – Finding the right valuation method while factoring in potential investment motivations

   University essay from Göteborgs universitet/Graduate School

   Author : Yan Felten; [2018-07-04]
   Keywords : Sport economy; Sport finance; Football economy; Football club valuation; Value drivers; Intrinsic value; Relative valuation; Price index; Investment motivation; Pricing rationales;

   Abstract : Sports franchises are mostly privately held businesses whose financial data does generally not match the quality standards of conventional businesses as they are not subject to audit and other accounting regulations. In this context, it remains unclear how investors proceed in order to find reliable franchise value estimates since a valuation method standard has yet to be established in this field. READ MORE

4. 3. The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden

   University essay from Karlstads universitet/Handelshögskolan

   Author : Lazarus Elad Fotoh; [2017]
   Keywords : Audit Education and Function; Users knowledge; Audit Expectation Gap; International Standards on Auditing; Swedish Company Act; Sweden.;

   Abstract : There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. READ MORE

5. 4. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

   University essay from Umeå universitet/Företagsekonomi

   Author : Evelin Hinestroza; Gustaf Pettersson Norin; [2016]
   Keywords : fair value; disclosure requirements; IFRS 13; IAS 40; investment property; investors; auditors.;

   Abstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE

6. 5. Earnings Management in Private Swedish Companies -A Study of the Contributing Factors

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Jessica Axenbrant; Emma Håkansson; [2015-06-23]
   Keywords : Earnings management; private vs public companies; creative accounting; Big Four audit firm; debt to equity ratio; industry; earnings distribution;

   Abstract : Background and problem: Due to a large number of accounting scandals the academic term earnings management has become more known to the world in recent years, which has lead to an increased demand for further research on this subject. The research questions of this thesis are the following; To what extent do private limited companies in Sweden manage their earnings? How do the following factors affect the existence of earnings management in private limited Swedish companies; industry, debt to equity ratio and choice of audit firm? Purpose: To inform the reader on the existence of earnings management in private limited companies in Sweden and what can affect its existence by analyzing more than 45 000 observations through a population study. READ MORE