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Do accounting standards matter? A study about how enforcement can affect accounting


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Title: Do accounting standards matter? A study about how enforcement can affect accounting
Authors: Wretman, Linda
Gustafsson, Marléne
Tsarfati, Nathalie
Issue Date: 14-Jun-2012
Degree: Student essay
Series/Report no.: Externredovisning
11-12-46M
Keywords: Big bath accounting, earnings management, provisions, IFRS, enforcement,
Abstract: Background and Problem discussion: In 2005 it became mandatory for all companies listed on stock exchanges within the EU to follow IFRS in their consolidated financial statements. This study examines whether companies better adopt the same accounting rules when it is presented in another context, i.e. when the standard is emitted by the IASB and enforced by the EU instead of the previous Swedish standard setting body. According to previous research mandatory adoption of IFRS has decreased e... more
URI: http://hdl.handle.net/2077/29356
Appears in Collections:Examensarbete i företagsekonomi för civilekonomexamen, 30hp

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