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| 2. |
- Andersson, Patric, et al.
(author)
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The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements
- 2016
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In: Accounting and Finance. - : Wiley: 24 months. - 0810-5391. ; 56:1, s. 113-157
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Journal article (peer-reviewed)abstract
- This article uses an experiment to investigate how professional financial analysts evaluate a corporate acquisition announced by an IFRS preparer. The findings suggest that professional analysts are affected by preparers' acquisition premium allocations in a potentially misleading way as the participants considered the acquisition to be value-enhancing when the premium was allocated to goodwill, but value-reducing when allocated to identifiable intangible assets. These effects were mitigated at the aggregate level when additional discounted cash flow analysis information was provided; however, there were significant differences in information search behaviour as quite many participants focused primarily on the exploitation of earnings information.
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| 3. |
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| 4. |
- Beck, Alexander, et al.
(author)
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Akut brist på lärare i ekonomi på universiteten
- 2016
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In: Svenska Dagbladet.
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Review (pop. science, debate, etc.)abstract
- Redovisningen spelar en central roll i samhället genom att skapa transparens i näringsliv och offentlig sektor. Kraven på transparens ökar och redovisningen vidareutvecklas och anpassas till en global marknad. Bland studenter i företagsekonomi är det populärt att läsa redovisning. Men det råder stor brist på kompetenta universitetslärare i redovisning i Sverige
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| 5. |
- Gray, Sid, et al.
(author)
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Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature
- 2019
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In: Abacus. - : Wiley. - 1467-6281 .- 0001-3072. ; 55:1, s. 42-91
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Journal article (peer-reviewed)abstract
- While the extractive industries (EI) are of major significance economically, the reporting of their activities has been the subject of contentious debate posing dilemmas for regulators and standard setters over many decades. In order to ensure alignment with the International Accounting Standards Board (IASB) research project on EI, we first identify some important economic characteristics of EI and associated accounting challenges together with an overview of how current accounting standards deal with these challenges using International Financial Reporting Standards as the focus. Second, we conduct a review of extant research on EI reporting analyzed around the key areas of: (a) international diversity of accounting practices and the challenges facing information users; (b) standard-setting processes and lobbying behaviour that deals with why the IASB (and other standard setters) have not succeeded in developing rigorous standards for extractive activities; (c) the reporting of oil, gas, and mineral reserves, given that large proportions of the assets of EI firms (the reserves) are off-balance sheet; (d) environmental, social, and governance (ESG) reporting dealing with how EI firms have increased their reporting of ESG information in response to regulatory demands and pressure for voluntary disclosures; and (e) other EI related topics such as earnings management, risk disclosures, and voluntary disclosure behaviour. Finally, we present some conclusions together with suggestions relating to key areas for future research on EI reporting.
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| 6. |
- Hamberg, Anna-Karin, et al.
(author)
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A Bayesian decision support tool for efficient dose individualization of warfarin in adults and children
- 2015
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In: BMC Medical Informatics and Decision Making. - : Springer Science and Business Media LLC. - 1472-6947. ; 15:7
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Journal article (peer-reviewed)abstract
- Warfarin is the most widely prescribed anticoagulant for prevention and treatment of thromboembolic events. Although highly effective, the use of warfarin is limited by a narrow therapeutic range combined with a more than ten-fold difference in the dose required for adequate anticoagulation in adults. For each patient, an optimal dose that leads to a favourable balance between the wanted antithrombotic effect and the risk of bleeding, measured as the prothrombin time International Normalised Ratio (INR), must be found. A model capable of describing the time-course of the INR response to warfarin therapy can be used to aid dose selection, both before starting therapy (a priori dose prediction) and after therapy has been initiated (a posteriori dose revision). In this paper we describe the transfer of a population PKPD-model for warfarin developed in NONMEM to a platform independent decision support tool written in Java. The tool proved capable of solving a system of differential equations representing the pharmacokinetics and pharmacodynamics of warfarin, with a performance comparable to NONMEM. To estimate an a priori dose the user provides information on body weight, age, CYP2C9 and VKORC1 genotype, baseline and target INR. With addition of information about previous doses and INR observations, the tool will use a Bayesian forecasting method to suggest an a posteriori dose, i.e. the dose with the highest probability to result in the desired INR. Results are displayed as the predicted dose per day and per week, and graphically as the predicted INR curve. The tool can also be used to predict INR following any given dose regimen, e.g. a loading-dose regimen. We believe it will provide a clinically useful tool for initiating and maintaining warfarin therapy in the clinic. It will ensure consistent dose adjustment practices between prescribers, and provide more efficient individualization of warfarin dosing in both children and adults.
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| 7. |
- Hellman, Niclas, et al.
(author)
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Analysis of changing regulatory conditions, new accounting policies, and the global financial crisis: the case of Swedish banks
- 2019. - 1
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In: Institutions and Accounting Practices after the Financial Crisis: International Perspective. - New York : Routledge. - 2155-7365. - 9781315468655 - 9781138204805 ; , s. 154-179
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Book chapter (peer-reviewed)abstract
- This chapter examines the effects of the global financial crisis (GFC) in Sweden. The chapter starts out by describing the developments that led up to the positioning of Swedish banks at the outset of the crisis, for example, how the experiences from a domestic financial crisis in the 1990s contributed to having capital adequacy levels well above the Basel I minimum requirements. In parallel, the chapter also describes the development of the Swedish accounting regime over time, and the low level of prior experience with fair value accounting at the outset of the GFC. The chapter points at three main effects on the banks during the GFC: (1) the support Swedish banks received from Swedish authorities, and what role the banks’ high capital levels played in this context; (2) the accounting for credit losses during the GFC, applying the incurred loss model, in comparison with how credit losses were accounted for during 1990s crisis when an expected loss approach was used; and (3) failed application of fair value accounting in two smaller Swedish banks with trading portfolios and what we can learn from these two cases. The chapter closes with some observations regarding effects of the GFC in Sweden after the crisis.
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| 8. |
- Hellman, Niclas, et al.
(author)
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Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?
- 2018
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In: Accounting in Europe. - : Taylor & Francis (Routledge): SSH Titles. - 1744-9499 .- 1744-9480. ; 15:2, s. 242-321
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Journal article (peer-reviewed)abstract
- The current paper was prepared for the International Accounting Standards Board (IASB) Research Forum 2017 and evaluates the effects of introducing more principles of disclosure as part of the IASB Disclosure Initiative. We perform a literature review of academic research on how entities have complied with disclosure requirements in the past. The review shows high levels of non-compliance and high volatility across entities, including poor disclosers being far below the average. We find no clear pattern of higher compliance for International Financial Reporting Standards (IFRS) with more reliance on disclosure principles as compared to specific requirements (i.e. IFRS 7, IFRS 8), but note the methodological problem of measuring compliance with disclosure principles. Academic research suggests that the degree of compliance depends on entities’ incentives for providing or withholding information in combination with local conditions for primary users, auditors and regulators. Based on our review, we argue that increased reliance on entities to act in ‘good faith’ when complying with disclosure requirements, in capital-market contexts where entities may be in high-incentive situations and have low costs of non-compliance, is potentially risky in terms of how well the Standards protect primary users from poor disclosers. More emphasis is needed on ensuring that the disclosure requirements are enforceable and auditable in order to secure a certain minimum level of disclosure.
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| 9. |
- Hellman, Niclas, et al.
(author)
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Principbaserad redovisning : övningsbok
- 2019. - 6
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Book (other academic/artistic)abstract
- Principbaserad redovisning är ett komplett och grundläggande läromedel i redovisning som baseras på nationell och internationell normgivning. Det innehåller lärobok och övningsbok samt webbplats. Författarnas konsekventa tillämpning av erfarenhetsbaserad pedagogik ger förståelse för redovisning i sitt sammanhang.Läsaren får följa ett fiktivt, men verklighetstroget, företag och se hur dess verksamhet återspeglas i redovisningen. I läroboken återges ett antal affärshändelser i episodform, samt förklaringar av de principer, teorier och begrepp som omfattas av episoden. Episoderna visar företagets bokföring och utgör grunden för ett bokslut, en årsredovisning och en räkenskapsanalys.Övningsboken följer lärobokens struktur och innehåller övningar med successivt ökande svårighetsgrad. Till övningsuppgifterna finns svar med fullständiga lösningsförslag. Webbplatsen erbjuder olika former av interaktiva uppgifter.
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| 10. |
- Hellman, Niclas, et al.
(author)
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Principbaserad redovisning
- 2019. - 6
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Book (other academic/artistic)abstract
- Principbaserad redovisning är ett komplett och grundläggande läromedel i redovisning som baseras på nationell och internationell normgivning. Det innehåller lärobok och övningsbok samt webbplats. Författarnas konsekventa tillämpning av erfarenhetsbaserad pedagogik ger förståelse för redovisning i sitt sammanhang.Läsaren får följa ett fiktivt, men verklighetstroget, företag och se hur dess verksamhet återspeglas i redovisningen. I läroboken återges ett antal affärshändelser i episodform, samt förklaringar av de principer, teorier och begrepp som omfattas av episoden. Episoderna visar företagets bokföring och utgör grunden för ett bokslut, en årsredovisning och en räkenskapsanalys.Övningsboken följer lärobokens struktur och innehåller övningar med successivt ökande svårighetsgrad. Till övningsuppgifterna finns svar med fullständiga lösningsförslag. Webbplatsen erbjuder olika former av interaktiva uppgifter.
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