Sökning: "Brita Kämpe"

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  1. 1. Värderelevansen av Dirty Surplus Accounting Flows i Svenska Storbolag

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Brita Kämpe; Arvid Morin; [2011]
    Nyckelord :Dirty surplus accounting flows; Value relevance; Bottom line; Sweden; IAS-1;

    Sammanfattning : Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. LÄS MER