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Byte av redovisningsprincip : en analys av och jämförelse mellan rättsläget i svensk och tysk rätt / Changes in Accounting Policies : an analysis of and comparison between the current rules and recommendations in Swedish and German lawKarlsson, Lisa January 2004 (has links)
<p>In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. </p><p>The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies. </p><p>The comparison and discussion is divided in three parts. One about what a change in accounting policies is, one about the permissibility to change accounting policies, and one about how changes in accounting policies should be reported in the accounts.</p>
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Byte av redovisningsprincip : en analys av och jämförelse mellan rättsläget i svensk och tysk rätt / Changes in Accounting Policies : an analysis of and comparison between the current rules and recommendations in Swedish and German lawKarlsson, Lisa January 2004 (has links)
In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies. The comparison and discussion is divided in three parts. One about what a change in accounting policies is, one about the permissibility to change accounting policies, and one about how changes in accounting policies should be reported in the accounts.
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The impact of IFRS on the analysts' information environment : the role of accounting policies and corporate disclosureMylonas, Georgios January 2016 (has links)
The thesis presents the results of a study on the impact of International Financial Reporting Standards on the analysts information environment. The analysis is concentrated on the role of specific IFRSs and corporate disclosure. The effect of IFRS adoption on the information asymmetry between firms and outsiders is examined through properties of analysts earnings forecasts. A contribution to the existing academic literature is made by examining the role of goodwill, intangible assets and acquisitions before and after IFRS adoption in Europe. The results show that the IFRSs for goodwill, acquisitions and intangible assets are related to improvements in the analysts information environment. Another contribution to knowledge is made by investigating the effect of corporate disclosure quantity on the analysts information environment before and after IFRS adoption. For this purpose, a new approach and text analysis technique to assess the impact of corporate disclosure quantity is developed. This involves the creation of a new custom dictionary and the collection of an extensive set of qualitative data. The results show that corporate disclosure quantity under IFRS, is related to improvements in the analysts information environment but that there are differences in this effect across European countries. The results also demonstrate that the improvements in the accuracy of analysts earnings forecasts are related particularly to disclosure concerning financial instruments and operating segments. Overall, the findings of the thesis suggest that the adoption of IFRS resulted in an increase in the quality of reported earnings, which is likely to derive from higher comparability of financial statements, enhanced transparency and an improved analysts information environment. It is also established that fundamental differences across countries remain after IFRS adoption and that the development and harmonisation of financial reporting standards alone are not sufficient to increase the quality of financial information and decrease information asymmetry between market participants.
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上市公司現金增資前後之盈餘管理行為研究 / A study of earning management during the period of raising capital from market.林亭亭, Lin, Ting Ting Unknown Date (has links)
本研究以實徵性會計理論為基礎,測試在現金增資此一會計數字被使用來評估公司績效的事件中,上市公司是否有動機美化申請增資所使用的會計報表,亦即採用增加盈餘的裁量性應計項目,或是控制營業外交易以增加盈餘的方式進行盈餘的操縱以順利通過證管會的審查。同時,本研究亦檢定上市公司是否在增資結束後,由於應計項目的自動迴轉,而使其裁量性應計項目的變動為負。同時本研究亦透過三個假說來檢定現金增資前的操縱行為受某些公司特徵或增資時的經濟狀況等因素之影響是否顯著。
本研究的分析過程分成三大部份:第一部分的檢驗在了解現金增資公司的營業收入變動狀況,以Wilcoxon signed rank統計檢定法確定樣本公司的營業收入是否有顯著的變動;第二部分為整體性的探討上市公司增資之前,是否採用增加盈餘之裁量性應計項目和營業外收益淨額,同時探討增資後上述會計項目變數變化的情形,本研究採用Wilcoxon signed rank檢定法,檢定增資前後裁量性應計項目和營業外收益變動的差異;第三部分乃將樣本分為二組,以Wilcoxon rank sum檢定法,分別檢定高、低內部人持股比率,股市景氣榮枯期增資,以及大、小規模等二組樣本公司在增資前,其盈餘操縱行為是否有顯著差異?
本研究所得到的結論如下:
1.樣本公司在增資前後期間營業收入淨額均顯著地持續增加。
2.樣本公司在增資前一年的確採取增加盈餘的裁量性應計項目和營業外收益淨額,且增資後一年,裁量性應計項目因迴轉而有負向的變動,但此盈餘操縱行為未達統計顯著性。
3.樣本公司在增資當年裁量性應計項目和營業外收益淨額均呈顯著的正向變動,可能的解釋是:(1)來自樣本公司在年初或年中季報的操縱行為;(2)公司在增資後有較高的「政治敏感性」。進一步測試發現:公司的確在增資前一季、增資完成當季和後一季,均有盈餘操縱的行為。
4.在股市景氣繁榮期增資的樣本公司,的確較顯著地採用了提高盈餘的裁量性應計項目和營業外收益淨額。而代理成本較高和規模較小的公司,分別較代理成本低和規模大的公司,傾向在增資前進行盈餘管理行為,但此行為並未達統計顯著性。
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