Search for dissertations about: "thesis in IFRS"

Showing result 6 - 10 of 14 swedish dissertations containing the words thesis in IFRS.

2. 6. On the Importance of Accounting Information for Stock Market Efficiency

   Author : Jiri Novak; Jan-Erik Gröjer; Mattias Hamberg; Mats Åkerblom; Colin Clubb; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; accounting; capital makets; efficiency; momentum; liquidity; accounting conservatism; transitory earnings; IFRS; goodwill; Sweden; Företagsekonomi; Business studies; Företagsekonomi;

   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

4. 7. Modern developments in insurance: IFRS 17 and LSTM forecasting

   Author : Lina Palmborg; Filip Lindskog; Mathias Lindholm; Pietro Millossovich; Stockholms universitet; []
   Keywords : NATURVETENSKAP; NATURAL SCIENCES; Mathematical Statistics; matematisk statistik;

   Abstract : The papers presented here cover two different themes, both with applications in life insurance. The focus in the first paper is on determining the financial position and performance of an insurance company, in a accordance with IFRS 17. READ MORE

5. 8. Valuation and Performance Reporting in Property Companies Accouding to IFRS

   Author : Bo Nordlund; Hans Lind; Rolf Rundfelt; KTH; []
   Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Civil engineering and architecture; Samhällsbyggnadsteknik och arkitektur;

   Abstract : Applying a historical cost accounting (HCA) concept in property companies led on many occasions to a situation where everyone knew that the figures in balance sheets and income statements were wrong from a market perspective, but the analysts knew how the figures had arisen. Applying a fair value accounting (FVA) concept has led to a situation, on many occasions, where almost everyone believes that the figures in balance sheets and income statements accurately and fairly reflect reality, whereas few have sufficient knowledge how these figures have arisen. READ MORE

6. 9. National Adoption of International Financial Reporting Standards : The case of China

   Author : Maria Bengtsson; Företagsekonomiska institutionen; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; Adoption; National; Policy; Accounting;

   Abstract : In the past few decades, there has been a global trend of international harmonization of accounting standards, with many countries having either partially or completely replaced their national accounting standards with the International Financial Reporting Standards (IFRS). The intended goal is to remove the barriers that hinder investors when comparing accounting information of companies from different nations, while simultaneously reducing the transaction costs for firms. READ MORE

7. 10. Modern developments in insurance mathematics

   Author : Lina Palmborg; Filip Lindskog; Mathias Lindholm; Vali Asimit; Stockholms universitet; []
   Keywords : NATURVETENSKAP; NATURAL SCIENCES; matematisk statistik; Mathematical Statistics;

   Abstract : Arguably the most important developments in the insurance industry in the last decade have been centered around two themes: regulation and machine learning. Regulation has affected both actuarial work and research in insurance mathematics through the introduction of Solvency II in 2016, and more recently IFRS 17. READ MORE