Search for dissertations about: "Accounting standard setting"
Showing result 1 - 5 of 10 swedish dissertations containing the words Accounting standard setting.
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1. Accounting standard-setting through adaptation: Models and Contextual Factors in the Case of the Swedish Standard K3
Abstract : Back cover text: As an alternative to drafting standards from scratch, many accounting standard-setters make use of existing standards. Thereby, they adopt an existing standard or use an existing standard as a model subject to adaptation. In national accounting standard-setting, adoption typically proves neither desirable nor possible. READ MORE
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2. Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax
Abstract : Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. READ MORE
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3. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards
Abstract : As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial state- ments produced under those standards useful to capital market participants worldwide. READ MORE
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4. Cash flow accounting in banks – a study of practice
Abstract : After the near collapse of the global financial system in 2008, much of the debate has focused on credit and asset valuation, as well as liquidity issues in the financial sector. Emphasis has been on debt and balance sheet quality, but little focus has been on the cash flow statements of banks. READ MORE
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5. The association between accounting information and stock prices : model development and empirical tests based on Swedish data
Abstract : This study investigates the relationship between value creation as described by the traditional cost-based accounting convention and value as perceived by the stock market. In general, previous research using data from a variety of countries has documented inconsistent results and widely fluctuating regression parameters when evaluating such associations. READ MORE