This thesis analyzes the differences in reporting financial information, according to Czech accounting legislation and IFRS / IAS. Single part of the thesis is devoted to concrete application and evaluation their impact on the image of the financial position and business performance.

This master’s thesis discusses the accounting of securities and financial derivatives in accordance with the Czech accounting legislation and the International Financial Reporting Standards. The goal is to suggest the methodology based on the performed analysis of differencies between the both accounting systems. The parts of the master’s thesis are the processing of the theoretical data, the analysis of differencies and their application to the case studies with the assessment of their influence on the basic indicators of the financial analysis.

The topic of this master thesis is an Impairment of assets. Theoretical part is focused on International Financial Reporting Standards related to the issue of impairment of assets. This part also focuses on theoretical issues of discount rate and cost of capital. The goal of practical part is to determinate company’s cash flow and cost of capital and test company’s assets for impairment loss.

The master’s thesis is focused on the analysis of differences in company’s financial position and performance at financial reporting under IFRS and under Czech accounting. One part of this thesis is application of theoretical knowledge to the practical example and evaluation of their impact on the company´s financial position and performance.

This master´s thesis deals with problems of transformation of financial statements prepared in accordance with Czech accounting regulations on the financial statements in accordance with International Financial Reporting Standards. In the first section of the thesis elaborated theoretical work, in the second part contains a translation of financial statements of an entity selected and defined by the conclusions of both systems for reporting financial information.

The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.

The master’s thesis compares Financial Statements under Czech accounting systems with Financial Statements under IAS/IFRS. The master’s thesis shows the main differences between these two reporting systems, and their presentation in Financial Statements.

La finance islamique connaît depuis trois décennies une croissance soutenue. La problématique de recherche consiste à vérifier si l’existence de normes de comptabilité financière spécifiques aux institutions financières islamiques peut être un obstacle à l’objectif d’harmonisation comptable internationale entrepris depuis une quarantaine d’années avec la création de l’IASC. Une première phase de recherche normative suggère que les valeurs comptables issues d’une morale « islamique » seraient incompatibles avec les valeurs comptables portées par les normes internationales d’information financière (IAS/IFRS). Cependant, une deuxième phase descriptive et comparative confirme la convergence des normes comptables islamiques (IFAS) vers les IAS/IFRS illustrant un comportement « schizophrénique » du normalisateur comptable islamique (AAOIFI). En effet, cet organisme érige des normes conformes à la jurisprudence islamique pour les règles comptables de présentation mais qui convergent vers les IAS/IFRS pour les règles d’évaluation, mettant, alors, en relief la fonction « communication relationnelle » des données comptables. Afin d’étudier les facteurs de cette convergence, nous adoptons, dans une troisième phase explicative, une double approche théorique (Sociologie néo-institutionnelle et théorie de la dichotomie sacré-profane) et nous réalisons des entretiens avec les membres de deux comités opérationnels de l’AAOIFI : le comité Charia et le comité comptable (AASB). Ainsi, la convergence comptable s’expliquerait par le mimétisme des banques islamiques et de l’AAOIFI qui adoptent les mêmes réflexions et comportements que les banques classiques et le normalisateur comptable international (IASB). De même, des « luttes professionnelles » entre les deux comités opérationnels de l’AAOIFI aboutissent à la domination des membres du comité comptable plus influencés par une « culture IFRS » orientant, alors, certains choix de normalisation vers un renforcement de la convergence des IFAS vers les IAS-IFRS. De ce fait, des conflits entre « juridictions » professionnelles aux frontières mal définies permettent l’établissement d’une échelle de pouvoir et facilitent l’agissement d’effets mimétiques, coercitifs et normatifs. / Islamic finance has grown steadily for three decades now. The research question consists inchecking whether the existence of specific standards of financial accounting for Islamicfinancial institutions can be a hindrance to the goal of international accounting harmonization undertaken over the last forty years with the creation of the IASC. A first normative phase of research suggests that accounting values resulting from Islamic moral are incompatible with the accounting values of International Financial Reporting Standards (IAS / IFRS). However, a second descriptive and comparative phase confirms the convergence of Islamic Financial Accounting Standards (IFAS) to IAS / IFRS illustrating a "schizophrenic" behavior of the Islamic accounting standard-setting body (AAOIFI). Indeed, this organization sets up standards in compliance with Islamic jurisprudence for accounting presentation rules but that are converged with IAS / IFRS for valuation rules, while highlighting the "relational communication" of accounting data. To study the factors of this convergence, we take in a third explanatory phase, a dual theoretical approach (neo-institutional sociology and theory of sacred-profane dichotomy) and perform some interviews with members of two operational committees of AAOIFI: the Shariah Board and the Accounting Board (AASB). Thus, the accounting convergence is explained by the mimicry of Islamic banks and Islamic accounting standard-setting body that adopt the same thoughts and behaviors than conventional banks and the International Financial Accounting Standards Board (IASB). Similarly, "professional struggles" between the two operational committees of AAOIFI lead to the domination of the accounting committee members that are more influenced by an "IFRS culture" while directing some decisions of standard-setting process towards greater convergence of IFAS to the IASIFRS.Thus, conflicts between professional jurisdictions with ill-defined borders allow theestablishment of a scale of power and facilitate the conduct of mimetic, coercive andnormative isomorphism.

Titel: Hur ser sambandet mellan Corporate Social Responsibility och Earnings Management ut bland börsnoterade företag i EU?  Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi. Författare: Felix Lindeborg och Rikard Eriksson Handledare: Jan SvanbergDatum: 2024 - Januari Syfte: Undersöka sambandet mellan Corporate Social Responsibility och Earnings Management bland börsnoterade bolag inom Europeiska unionen. Baserat på syftet har den här studien som ambition att identifiera i vilken grad företag arbetar med CSR-relaterade frågor och hur detta påverkar deras benägenhet att manipulera resultatet. Metod: Det här är en kvantitativ studie som genomförts på börsnoterade bolag inom den Europeiska unionen mellan åren 2018–2022. Den finansiella sekundärdata som inhämtats till studien är hämtad från databasen Refinitive Eikon. Sekundärdata har sedermera analyserats i Excel och statistikprogrammet SPSS för att genom regressionsmodeller och tabeller redovisa resultaten från studien. Resultat och slutsats: Resultatet från studien visar på ett positivt men inte signifikant samband mellan CSR och Earnings management bland börsnoterade företag i EU. Tidigare studier i EU har identifierat ett negativt samband. Slutsatsen är att företag balanserar kortsiktiga resultat med långsiktiga hållbarhetsmål för att möta aktieägarnas krav samtidigt som de bibehåller legitimitet mot intressenter.  Examensarbetets bidrag: Examensarbetet har genom att identifiera och förklara det positiva men insignifikanta sambandet mellan CSR och EM, fördjupat insikterna om sambandet mellan CSR och EM. Denna ökade förståelse av sambandet mellan CSR och EM kan användas av intressenter såsom företagsledare, investerare och myndigheter som underlag för strategiska beslut. Förslag till fortsatt forskning: Vi uppmanar till fortsatt forskning på området genom forskning på om, och i så fall hur, sambandet mellan CSR och EM skiljer sig mellan olika sektorer i EU. Vidare bör en mer omfattande studie med fler kontrollvariabler, observationer och sektorer genomföras i syfte att fördjupa kunskapen kring hur dynamiken mellan CSR och EM tar sig uttryck bland företag i EU.  Nyckelord: Corporate Social Responsibility (CSR), Earnings Management (EM), Environmental, Social, and Governance (ESG), Accrual Earnings Management (AEM), Real Earnings Management (REM) och den modifierade Jones modellen.

Zugleich: Diss. Köln, 2008. / Literaturverz.