Incisive decisions? : A study of the affecting factors on fair-value decision making in five Swedish banks

University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen


The fair-value hierarchy used in financial accounting has been criticized because of its complexity being the reason for several accounting issues. This study examines the underlying factors affecting decision makers in the process of fair-value accounting of financial instruments within the fair-value hierarchy. Research has been conducted through in-depth interviews with representatives of five Swedish banks. The findings have been analysed with a frame of reference built on prior judgment and decision making research. The results of the study show that the extent of the affecting factors vary between different banks depending on the banks' individual prerequisites. 

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