Essays about: "the quality of accounting information and disclosure quality"

Showing result 1 - 5 of 14 essays containing the words the quality of accounting information and disclosure quality.

  1. 1. The impact of IFRS 13 implementation on information asymmetry and liquidity in Nordic real estate markets

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

    Author : Kerstin Iremark; Diana Yanesová; [2021]
    Keywords : fair value accounting; information asymmetry; liquidity; IFRS 13; Nordic real estate market;

    Abstract : The overall objective of financial reporting is to provide information that is useful for investors and other stakeholders. The implementation of the International Accounting Standard 40 (IAS 40) in 2005 by public companies in the EU securities market required firms to disclose the fair value of their investment properties. READ MORE

  3. 2. Circular economy and accounting information: A study of the reporting of circular economy in Sweden

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Madeleine Hjalber; Ellen Karlsson; [2019-06-11]
    Keywords : Circular economy; circular economy activities; accounting information; CONI method.;

    Abstract : Background and problem: Facing today's climate crisis, companies play a key role in contributing to a sustainable change. Alternative business models have gained importance, such as circular economy, which refers to the concept of cyclical closed-loop systems. READ MORE

  4. 3. The effect of IAS 1 amendments on disclosure quality: Evidence from a Swedish context - A study investigating boilerplate and stickiness in relation to the amendments to IAS 1

    University essay from Göteborgs universitet/Graduate School

    Author : Kajsa Johannesson; Matilda Östlund; [2018-07-02]
    Keywords : IAS 1; Disclosure quality; Boilerplate; Stickiness; Computer-Aided Text Analysis;

    Abstract : Background: In January 2016 the amendments to IAS 1, as proposed by the IASB, became effective, with the intended outcome to increase the disclosure quality. These amendments have been developed in order to adjust for the existing issue of disclosure overload within annual reports, i.e. the amount of boilerplates and stickiness of disclosures. READ MORE

  5. 4. Accounting and Apartment Prices - Evidence from the Swedish housing market

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

    Author : Johan Lanner; Karl Bokvist; [2018]
    Keywords : K3-framework; tenant-owner associations; apartment prices; usage of accounting information; financial reporting quality;

    Abstract : Prices in the Swedish housing market have developed considerably faster than Swedish GDP in recent years, resulting in increased leverage among apartment buyers and a higher financial risk in the Swedish economy. Furthermore, from the financial reporting year starting in 2014, Swedish non-listed entities were mandatorily required to adopt one of the K-frameworks. READ MORE

  6. 5. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality

    University essay from Göteborgs universitet/Graduate School

    Author : Mirna Mujic; Chin Yee Tran; [2016-09-20]
    Keywords : Materiality; disclosure decisions; disclosure quality; disclosure problem; compliance; boilerplate; principles-based standards; amendments to IAS 1; goodwill impairment; accounting policies;

    Abstract : One of the primary objectives of financial reporting is to provide users with useful information for decision-making. Standard-setters, such as the IASB, have therefore added to disclosure requirements in attempts to increase the level of transparency. READ MORE