Examensarbete i företagsekonomi för civilekonomexamen, 30hp: Recent submissions
Now showing items 21-40 of 79
-
Enforcement -Can it explain the difference in the development of goodwill within the European Union?
(2014-06-12)Background and Problem discussion: In 2005 IFRS became mandatory to follow in the EU. All countries within the EU are forced to report under the standard-setting body called IASB. By making IFRS mandatory, one single ... -
Component Depreciation in Real Estate Companies -Did the Outcome during the Implementation of K3 Meet the Expectations?
(2014-06-12)Background and Problem: In 2014 the transition to the K3 regulation became mandatory to many companies. Many companies in the real estate industry have been negative towards the change to component depreciation since it ... -
Identification of Intangible Assets in Business Combinations -A comparison between the US and Sweden
(2014-06-12)Background and Discussion: In 2002, IASB and FASB started working on a convergence project with the aim of identifying and minimizing differences between the two regulations, IFRS and US GAAP ... -
Enforcement of IFRS in Europe -A study identifying practical differences between countries
(2014-06-11)Problem: Transforming accounting standards into effective and sensible reporting practices has shown to increase the pressure on enforcement, as it has the power to promote consistent application across countries. Prior ... -
Country-specific differences in disclosure compliance –A quantitative study comparing the compliance degree of paragraph 134 in IAS 36 Impairment of Assets in Sweden and the United Kingdom
(2014-06-10)Background and problem discussion: Since 2005 all listed companies in the European Union have been obligated to apply the IFRS regulations. The purpose of the implementation is to increase th ... -
Capitalization of software development costs -a comparison between EU and U.S.
(2014-06-09)Background: The world is moving towards a knowledge-based, rather than manufacturing-based, industry. During the last decade both EU and U.S. have increased their R&D spending, especially for software development. ... -
The existence of low balling on the Swedish audit market -A study of companies listed on the NASDAQ OMX Stockholm that voluntarily changed audit firm 2002-2010
(2014-06-05)Background and Problem: The lack of auditor independence is discussed being one of the reasons to scandals such as Enron and HQ. A pricing strategy that has been debated impairing auditor independence is low balling. To ... -
The Value Relevance of Goodwill Impairments on European Stock Markets -An Event Study of European Stock Markets' Short-Term Behavior to Released Information Regarding Goodwill Impairments
(2014-06-05)Background and Discussion: In 2002 the EU decided to force all European listed companies to adopt the standards issued by the IASB for their consolidated financial statements. As a result of the IFRS implementation, ... -
Swedish healthcare lean(ing) towards efficiency -A case study of Swedish public health centres
(2013-10-07)Background: The last three decades the Swedish public sector has undergone major changes. In Sweden, several municipalities, governmental authorities and hospitals, have tried to rapidly adopt the lean concept over the ... -
Firms' Behavior Regarding Impairment of Goodwill Earnings Management & Big Bath Accounting
(2013-08-07)Background and Discussion: In 2005 IASB issued new standards, IFRS, which became mandatory for all listed companies in the EU. From then on no amortizations of goodwill were allowed but yearly impairment tests had to be ... -
“Like any other work task”? - How managers handle layoffs
(2013-07-15) -
Determinant Influence on Hedging Strategies - A case study of AB Volvo, AB SKF and Getinge AB
(2013-07-02)Background and Problem: Most internationally operating companies are exposed to foreign exchange risk. Companies who hedge their currency exposure strive to minimize the effect of unfavourable foreign exchange rate movements ... -
Barely Legal; Highly profitable
(2013-07-01)In the world of finance, companies are assessed, in theory, by expected risk and return based on fundamental valuation techniques. In this study we show that fundamentals are being suppressed around the world by social ... -
Reasons for Voluntary Audit in Sweden
(2013-06-27)Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies ... -
The Role in New Product Development and Aspects Influencing the Target Price -At Swedish Business-to-Business Manufacturing Companies
(2013-06-26)Background and Problem: Pricing has begun to gain more interest in the management account-ing field, where cost management earlier has been in focus. The use of price during the develop-ment of new products is a concern ... -
The abolition of the mandatory audit: Effects on Swedish small companies' credit-worthiness
(2013-06-20)Background and problem: In November 2010, a new legislation for small limited companies regarding the abolition of the mandatory audit was introduced in Sweden with the intention to reduce their administrative burdens and ... -
Performance management systems and regulatory compliance in the banking industry –A case study of a Swedish niche bank
(2013-06-19)Background and Problem: The regulations imposed after the financial crisis have created an opportunity for management accounting research. One area within management accounting is performance management which involves; ... -
Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing
(2013-06-19)Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive ... -
Human Capital during Acquisition -The consideration and valuation of human capital in knowledge-based companies
(2013-06-14)Purpose: The purpose of this thesis is to enhance the understanding of whether human capital is considered and valued during acquisitions of knowledge-‐based companies and, if it is taken in ...