Sökning: "Rekha Gautam"

Hittade 1 uppsats innehållade orden Rekha Gautam.

  1. 1. Mandatory Adoption of IFRS: It´s Effect on Accounting Quality, Information Environment and Cost of Equity Capital – The Case of Swedish Banks

    Master-uppsats, Karlstads universitet/Fakulteten för ekonomi, kommunikation och IT

    Författare :Rekha Gautam; [2011]
    Nyckelord :IFRS; EU; SGAAP; accounting quality; information asymmetry; cost of capital cost of equity capital;

    Sammanfattning : IFRS standards are getting acceptance day by day rapidly in all over the world. It is because IFRSs are the global and common language, which are more transparent and comparable for the investors and users residing in different nations. IFRSs are mandatory for all companies listed in capital market within EU from the beginning of 2005. LÄS MER