Essays about: "effects of ifrs on companies"

Showing result 1 - 5 of 26 essays containing the words effects of ifrs on companies.

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. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Mattias Hedqvist; Hanna Lennerskog; [2022]
   Keywords : Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

   Abstract : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. READ MORE

5. 4. 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

6. 5. How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Marcus Svensson; Amanda Hagos; [2021]
   Keywords : Asymmetric information; Behavioral Decision Theory; Comparability; Conceptual Framework; Financial Reporting; IFRS 15; Information intermediaries; Informational effects; Revenue recognition.;

   Abstract : The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. READ MORE