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Träfflista för sökning "WFRF:(Runesson Emmeli 1983 ) "

Sökning: WFRF:(Runesson Emmeli 1983 )

  • Resultat 1-10 av 34
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  • Banghøy, Jesper, et al. (författare)
  • Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany
  • 2023
  • Ingår i: Accounting and Business Research. - : Informa UK Limited. - 0001-4788 .- 2159-4260. ; 53:7, s. 790-820
  • Tidskriftsartikel (refereegranskat)abstract
    • In this study, we investigate the effect of IFRS adoption on pay-performance sensitivity (PPS) in the European Economic Area (EEA) and show that the documented positive effect is driven by one country: Germany. In pooled country tests, we explore the effect of individual institutional attributes and find that differences between IFRS and local GAAP, as well as proxies for different types of enforcement, moderate the IFRS effect. However, these findings are contingent on including Germany in the sample. This raises the possibility that the studied institutional attributes proxy for Germany, and that it is the unique combination of institutional attributes in Germany that explains the increase in PPS at the time of IFRS adoption. Our findings suggest that researchers should be careful when generalising results from multi-country studies or attributing the IFRS effects to individual institutional variables.
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  • Carrington, Thomas, et al. (författare)
  • IFRS : Dilemman och utmaningar
  • 2015
  • Bok (övrigt vetenskapligt/konstnärligt)abstract
    • I Sverige har införandet av obligatorisk IFRS för noterade företag varit omdiskuterat. I boken IFRS – Dilemman och utmaningar diskuteras skälen till detta, med användning av såväl författarnas egen som andras forskning. En aspekt av IFRS är att det är principbaserat och kräver bedömningar vid upprättande av finansiella rapporter. Detta kan leda till brist på harmonisering och skapa svårigheter för exempelvis revisorer. Å andra sidan skulle det sannolikt vara svårt att införa strikta redovisningsregler globalt. En annan aspekt av IFRS är att det baseras på en syn på ägande och företagsstyrning som skiljer sig från den som utgör grunden för svenskt näringsliv. Detta avspeglar sig exempelvis i användning av verkligt värde inom IFRS, och i den traditionellt svaga tillsynen i Sverige.
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  • Donatella, Pierre, et al. (författare)
  • To manage or reserve accruals? Evidence from a balanced-budget requirement reform
  • 2024
  • Ingår i: Public Money & Management. - : Informa UK Limited. - 0954-0962 .- 1467-9302. ; 44:5, s. 366-375
  • Tidskriftsartikel (refereegranskat)abstract
    • IMPACT: Discretion in the financial reporting process can help reveal private information to external parties; it can also be used to avoid disclosing information that makes agents vulnerable to criticism—especially under strong political incentives to avoid transparency. This must be taken into account by higher levels of governments when designing and implementing balanced-budget requirements tied to financial reporting figures produced on an accrual basis, as well as by other stakeholders using accrual-based information for monitoring purposes. ABSTRACT In 2013, an accounting reform permitted Swedish municipalities to voluntarily adopt a system with accrual reserves that was designed to increase flexibility in meeting budget requirements and decrease regulatory incentives to engage in earnings management. However, since a system with accrual reserves imposes potentially undesirable transparency from the perspective of politicians, it is unclear whether the (regulatory) benefits of adopting accrual reserves are perceived to exceed the (political) costs. The authors found that municipalities with higher levels of earnings management were less likely to adopt a system of accrual reserves, and they attribute this to political incentives to avoid transparency.
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  • Gordon, Elizabeth A., et al. (författare)
  • Information Uncertainty and Critical Accounting Policies and Estimates
  • 2018
  • Ingår i: American Accounting Association: Annual meeting, Washington DC.
  • Konferensbidrag (refereegranskat)abstract
    • We examine the relation between critical accounting policies and estimates (CAPE) disclosures in the Form 10-K and information uncertainty, measured as analyst forecast errors and dispersion. CAPE disclosures can either be associated with 1) greater information uncertainty as they reveal unknown estimation uncertainties, 2) less information uncertainty as they resolve known estimation uncertainties, or 3) have no effect on information uncertainty because of their discretionary and boilerplate nature. Using computerized content analysis, we create indices of estimation words, accounting topics, and language specificity. We find more estimation words are associated with higher analyst forecast errors and dispersion (consistent with the first prediction). When more specific language is used or an accounting topic is specified in conjunction with estimation words, forecast errors and dispersion are reduced (consistent with the second prediction). This paper contributes to the literature by explicitly considering the effect of accounting disclosures of estimation uncertainty on analyst forecast properties.
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  • Resultat 1-10 av 34

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