Essays about: "cross-country comparability"
Found 4 essays containing the words cross-country comparability.
-
1. Sustainability and Financial Success - An Analysis of the Interplay between Environmental Performance and Stock Performance in a Scandinavian Covid-19 Setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study examines the relationship between environmental performance and stock performance in a Scandinavian Covid-19 setting. By regressing raw- and abnormal returns on a proxy for environmental performance and a set of control variables, we investigate this fiercely debated relationship. READ MORE
-
2. Cross-Country Accounting Comparability in Times of Mandatory IFRS Adoption - Do diverging accounting traditions prevail over time?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Historically, one important source of disparity harming comparability of accounting information across countries has been the principle of accounting conservatism. One of the main aims of the EU with the mandatory adoption of IFRS in 2005 was to increase the comparability of financial statement information across its membership countries. READ MORE
-
3. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability
University essay fromAbstract : Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. READ MORE
-
4. Cross-country differences in the reporting of business combinations: An empirical study of purchase price allocations
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Whether or not the introduction of the common, principles-based IFRS framework in 2005 has led to true harmonization of international accounting practice is a debated topic. An area where there is a potential of differing implementations of the standards is within the reporting of business combinations. READ MORE
