Sökning: "IFRS"

Visar resultat 1 - 5 av 19 avhandlingar innehållade ordet IFRS.

  1. 1. The impact of increased standard flexibility on disclosure practices a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures

    Detta är en avhandling från Umeå : Umeå Universitet

    Författare :Giulia Giunti; Umeå universitet.; [2015]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; IFRS 8; segment reporting; principles-based standards; standard flexibility; disclosure practices; harmonization; cross-country comparison; företagsekonomi; Business Studies;

    Sammanfattning : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. LÄS MER

  2. 2. The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting Quality

    Detta är en avhandling från Göteborg

    Författare :Emmeli Runesson; Göteborgs universitet.; Gothenburg University.; [2010]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based standards; judgment; IFRS; international financial reporting; accounting quality; value relevance;

    Sammanfattning : .... LÄS MER

  3. 3. Bridging the GAAP? IFRS in accounting practice

    Detta är en avhandling från Jönköping : Jönköping International Business School

    Författare :Berit Hartmann; Högskolan i Jönköping.; [2013]

    Sammanfattning : This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. LÄS MER

  4. 4. On the Importance of Accounting Information for Stock Market Efficiency

    Detta är en avhandling från Jönköping : Jönköping International Business School

    Författare :Jiri Novak; Uppsala universitet.; [2008]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; accounting; capital makets; efficiency; momentum; liquidity; accounting conservatism; transitory earnings; IFRS; goodwill; Sweden; Företagsekonomi; SOCIAL SCIENCES Business and economics Business studies; SAMHÄLLSVETENSKAP Ekonomi Företagsekonomi;

    Sammanfattning : This thesis contributes to the discussion on the importance of accounting information for stock market efficiency. As any analysis of market efficiency depends on the use of adequate risk proxies, the thesis first investigates the ability of commonly used risk factors to explain the cross-sectional variation of Swedish stock returns. LÄS MER

  5. 5. Tillämpning av redovisningsnormer

    Detta är en avhandling från Göteborg : BAS

    Författare :Pernilla Lundqvist; Göteborgs universitet.; Gothenburg University.; [2014]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; conception; consistent; application; contingent liability; de jure harmonization; de facto harmonization; IFRS; provisions; phenomenography;

    Sammanfattning : Harmonization of financial reporting standards is a goal shared by many countries around the world, with the aim of making companies’ financial information comparable. The view is that comparability between companies’ financial reports will result in greater transparency and more efficient capital markets and will improve the quality of the financial reports. LÄS MER