Search for dissertations about: "impact of ifrs on financial reporting"
Found 3 swedish dissertations containing the words impact of ifrs on financial reporting.
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1. The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures
Abstract : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. READ MORE
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2. The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting Quality
Abstract : .... READ MORE
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3. On the Importance of Accounting Information for Stock Market Efficiency
Abstract : This thesis contributes to the discussion on the importance of accounting information for stock market efficiency. As any analysis of market efficiency depends on the use of adequate risk proxies, the thesis first investigates the ability of commonly used risk factors to explain the cross-sectional variation of Swedish stock returns. READ MORE