Sökning: "Jiahe Cheng"

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  1. 1. IFRS Impact on Swedish Companies

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Alexander Gunnervall; Jiahe Cheng; [2023]
    Nyckelord :Value Relevance; Linear Regression Analysis; IFRS Implementation; Ohlson Model; Market Value of Equity; Book value of equity; Earnings.; Business and Economics;

    Sammanfattning : This thesis aims to investigate whether the implementation of IFRS has affected the accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. LÄS MER