Essays about: "conclusion of Accounting Standards"

Showing result 6 - 10 of 56 essays containing the words conclusion of Accounting Standards.

  1. 6. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
    Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Abstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE

  3. 7. Implementation of environmental strategies in companies’ management and control system : -a study of sustainability reporting in the forest-, paper-, mining- and steel industry in Sweden

    University essay from SLU/Dept. of Economics

    Author : Anna-Carin Fahlberg; [2020]
    Keywords : accounting postulates; corporate sustainability strategy; GRI; levers of control; sustainability management and control system; sustainability reporting;

    Abstract : Sustainability reporting has grown in importance and transparency over the years. The reporting has in many countries gone from being voluntarily to become mandatory. This is the case within the EU, which adopted the non-financial reporting directive (2014/95/EU) in 2014. Sweden applied the directive in 2017 in the Annual Account Act. READ MORE

  4. 8. Auditing Complex Fair Value Measurements : The Battle of Interpretations

    University essay from Stockholms universitet/Företagsekonomiska institutionen

    Author : Emil Otterskog; Ted Wanning; [2020]
    Keywords : Fair Value; Fair Value Measurements; Auditing; Auditing Standards; Audit Inspections; Judgment; Decision-Making; Structure; FVM Gap;

    Abstract : Fair Value Accounting is becoming increasingly more prominent, and auditing such measurements is at times difficult as a great deal of estimates and judgments are involved. This makes auditors jobs more challenging. Research has found that there is a need for understanding how auditing standards affect the audit process. READ MORE

  5. 9. Can Optimism in Press Releases Increase Abnormal Stock Returns? - An Event Study and Text-Analysis of Press Releases Issued by FinTech Companies under IFRS and US GAAP

    University essay from Göteborgs universitet/Graduate School

    Author : Fynn Euchner; Viktor Goldenius; [2019-08-08]
    Keywords : Event Study; FinTech; Text-analysis; DICTION; Capitalisation vs Expensing; Press-releases;

    Abstract : Purpose The purpose of our study is to investigate and compare the level of optimism in press releases regarding R&D operations for FinTech companies under US GAAP and IFRS and how it affects abnormal stock returns under these two accounting standards. Research Design In order to conduct this study, an event study is used with 3, 5 and 11-days event windows, a 30-days estimation window and a gap of 10 trading days. READ MORE

  6. 10. Diversification benefits for Swedish investors : A comparison of benefits from before and after the financial crisis 2007/2008

    University essay from Högskolan i Jönköping/IHH, Nationalekonomi

    Author : Joakim Walldoff; [2019]
    Keywords : International Diversification; Correlations; Equity Markets; Diversification Benefits;

    Abstract : Background: Investing internationally is easier than ever before, with the rise of the internet, unification of accounting standards, and faster flow of information. Yet, many argue that due to increasing global equity market correlations, it is getting increasingly hard to attain benefits from international diversification. READ MORE