Sökning: "Oskar Bogstrand"

Hittade 1 uppsats innehållade orden Oskar Bogstrand.

  1. 1. Have IFRS Contributed to an Increased Value-Relevance? : The Scandinavian Evidence

    Master-uppsats, Företagsekonomiska institutionen

    Författare :Oskar Bogstrand; Erik Alexander Larsson; [2012]
    Nyckelord :Accruals; Book Values; Cash Flows; Earnings; FASB; IASB; IFRS; Value-Relevance;

    Sammanfattning : This paper examines the value-relevance of Scandinavian earnings information and book values over the past decade in order to shed some light on whether the extensive global adoption of IFRS/IAS has contributed to an increased accounting quality in terms of economic decision-usefulness to equity investors. We address this research question using a sample of 4. LÄS MER