uu.seUppsala University Publications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Financial statement comparability on a national level: Empirical evidence from listed companies in Sweden
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2015 (English)Independent thesis Advanced level (degree of Master (Two Years)), 80 credits / 120 HE creditsStudent thesis
Abstract [en]

This study examines whether financial statement comparability increases between companies by implementing IFRS on a national level. Financial statement comparability is achieved when companies’ accounting systems, for a given set of economic transactions, produce similar financial statements. Previous researchers have found that IFRS contribute to increased international comparability, whereas other researchers have found that the implementation leads to difficulties on a national level. To measure comparability we modify De Franco, Kothari and Verdi’s (2011) model by introducing three new variables: size, leverage, and cash flow from operations to total assets. Our sample consists of listed companies in Sweden with 3,485 firm-quarter observations from the 2001-2004 period and 3,783 firm-quarter observations from the 2005-2008 period. We find that financial statement comparability within an industry is increased by implementing IFRS in Sweden. This study contributes to the literature by suggesting that financial statement comparability increases between companies by implementing IFRS on a national level.

Place, publisher, year, edition, pages
2015. , 36 p.
Keyword [en]
Financial statement comparability; national level; IFRS
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-255989OAI: oai:DiVA.org:uu-255989DiVA: diva2:824255
Educational program
Master Programme in Accounting, Auditing and Analysis
Supervisors
Available from: 2015-07-02 Created: 2015-06-21 Last updated: 2015-07-02Bibliographically approved

Open Access in DiVA

bilaga(929 kB)160 downloads
File information
File name ATTACHMENT01.pdfFile size 929 kBChecksum SHA-512
969df0a1f30de92aa01a201b7340b438661407cbab26a1cfe2b4edc15fe5173ef6a4c8f9ed7a4e51d9c17d260553a59c3ed76053cb494f1da782eb48249570de
Type attachmentMimetype application/pdf

By organisation
Department of Business Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 616 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf