Search for dissertations about: "international financial reporting"
Showing result 1 - 5 of 15 swedish dissertations containing the words international financial reporting.
-
1. 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
-
2. National Adoption of International Financial Reporting Standards : The case of China
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
-
3. The adoption and implementation of International Financial Reporting Standards (IFRS) in Rwanda
Abstract : Accounting has played a significant role in globalization through instruments like the International Accounting Standard Board (IASB), the International Federation of Accountants (IFAC) and the International Financial Reporting Standards (IFRS) which have harmonized global business practices. With the spread of globalization, the persistence of local realities has become a global issue. READ MORE
-
4. The financial performance : a study of how financial numbers become meaningful
Abstract : This book is about the question of how financial numbers become meaningful. This is one of the most central questions for companies and organisations active on capital markets around the globe because the understanding of these numbers is the basis for capital-allocation decisions that can both make or break the real economy. READ MORE
-
5. Accounting and Stockmarkets
Abstract : The empirical motivation of this dissertation is the increasing importance and internationalization of stock markets, combined with accounting systems that historically are national in scope. At this time, there is incomplete knowledge of the effects on stock market actors of this recent development. READ MORE