Browsing Master theses by Subject "K3"
Now showing items 1-3 of 3
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Determinants of the Accounting Choice of Goodwill in Unlisted Firms: Evidence from Sweden
(2015-07-07)Background and research problem: The area of accounting choice has been frequently studied on listed firms, however little attention has been directed towards unlisted firms. Hence, it is unclear how the results from ... -
Motivational Factors to Determine Accounting Choice: Unfolding company size as assumption
(2016-09-15)Purpose: The purpose of this study is to investigate and unfold the criterion of company size as the underlining assumption of categorization in existing standard setting and financial research and is conducted in a Swedish ... -
Rules- or Principles-based Accounting Frameworks? A text analysis of the K2 and K3 frameworks
(2015-07-06)Background and research problem: Accounting quality and accounting scandals may both be affected by the formulation of standards. Recently, the international debate regarding classification of frameworks has received ...