Sökning: "discretionary accounting"
Visar resultat 11 - 15 av 42 uppsatser innehållade orden discretionary accounting.
11. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012
Magister-uppsats, Jönköping University/Internationella HandelshögskolanSammanfattning : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. LÄS MER
12. IFRS 16 och dess påverkan på sektorernas finansiella rapporter : En kvantitativ studie om svenska börsnoterade företag efter implementeringen av den nya leasingstandarden
Kandidat-uppsats, Södertörns högskola/FöretagsekonomiSammanfattning : Leasing means that a company rents out an asset to another company and is increasingly used as a source of financing. The standard provider International Accounting Standards Board, together with the Financial Accounting Standards Board, published a new standard in 2016, IFRS 16 Leases, which replaced the previous standard IAS 17 Leases. LÄS MER
13. De finansiella rapporternas trovärdighet : Hur kan förekomsten av resultatjustering i svenska privata bolag förklaras av företagsledningens karaktärsdrag och faktorer hos revisorn?
Magister-uppsats, Linköpings universitet/FöretagsekonomiSammanfattning : Resultatjustering är ett hot mot trovärdigheten i den finansiella rapporteringen, och är ett ämne som erhållit mycket uppmärksamhet i tidigare forskning. Dock domineras den tidigare forskningen av studier på publika bolag, trots att det givits indikationer på att resultatjustering förekommer mer i en privat kontext. LÄS MER
14. Is CFO’s equity compensation associated with the degree of accruals-based earnings management?
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : This study investigates the association between CFO’s equity compensation and earnings management using absolute discretionary accruals. Collected data is based on European firms that apply IFRS as their main accounting standard between the years of 2009 to 2018, and our final sample consists of 612 firm year observations. LÄS MER
15. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. LÄS MER