Sökning: "ifrs influence"
Visar resultat 1 - 5 av 73 uppsatser innehållade orden ifrs influence.
1. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER
2. The Missing Ingredient: How to improve value investing in the information age
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. LÄS MER
3. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. LÄS MER
4. Vilka är de bakomliggande faktorerna som påverkar nedskrivningar av goodwill i börsnoterade företag i Sverige, Finland, Danmark och Norge? : En kvantitativ studie kring företagets val av goodwillnedskrivning
Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaperSammanfattning : The implementation of the IFRS framework in 2005 had a significant impact on the listed companies, as they became obligated to adhere to the new standard in preparing their consolidated financial statements. The new framework replaced annual amortization with regular impairment tests for goodwill. LÄS MER
5. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies
Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaperSammanfattning : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. LÄS MER
