Sökning: "Thesis handelshögskolan stockholm ias"

Visar resultat 1 - 5 av 21 uppsatser innehållade orden Thesis handelshögskolan stockholm ias.

1. 1. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases

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

   Författare :Anna Widemar; Julia Gustafsson; [2020]
   Nyckelord :Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

   Sammanfattning : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. LÄS MER

3. 2. Interpreting interpretations - An exploratory study of enforcement authorities' interpretation of IFRS

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

   Författare :Sofie Karlquist; Linnea Guhnby; [2018]
   Nyckelord :IFRS; Enforcement; Epistemic communities; Interpretation differences;

   Sammanfattning : This thesis investigates the identified research gap concerning enforcement of IFRS, in the presence of potential interpretation differences. An exploratory, qualitative case study has been made to analyse one enforcement process in Sweden involving six authorities, forming their opinion on whether the company of interest had violated IAS 39 when valuing its trading portfolio. LÄS MER

4. 3. Inverkan av leasingklassificering på konkursrisk - en studie av hur redovisningsbaserade prediktionsmodeller påverkas av en ny leasingstandard

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

   Författare :Marcus Kristensson; Maria Dellbeck-Rajevski; [2014]
   Nyckelord :Bankruptcy prediction; Operating leases; Capitalization; Finance leases; IAS 17;

   Sammanfattning : The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. LÄS MER

5. 4. Elimineringen av korridormetoden - Hur svenska företags nyckeltal påverkas

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

   Författare :Janina Patricia Aarts; Tina Ausmaa; [2013]
   Nyckelord :IAS 19; corridor method; actuarial gains and losses; defined benefit obligation; financial key ratios;

   Sammanfattning : In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. LÄS MER

7. 5. Sweden Responds with a Lower Corporate Tax - What are the implications on the stock market?

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

   Författare :Sara Risshytt; Sanna Lennartsson; [2013]
   Nyckelord :Corporate Tax; IAS 12; Valuation; Stock Price;

   Sammanfattning : Using an event study methodology, this thesis investigates whether Sweden's latest corporate tax cut, valid from January 1st 2013, induced a market wide stock price reaction at Nasdaq OMX Stockholm. Furthermore, this thesis also uses OLS regressions to examine whether a firm's stock price reaction, in conjunction with the news of the lowered corporate tax, can be explained by the reduction's implications in the firm's consolidated financial statements. LÄS MER