Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

IFRS Impact on Swedish Companies

Gunnervall, Alexander LU and Cheng, Jiahe LU (2023) BUSN79 20231
Department of Business Administration
Abstract
This thesis aims to investigate whether the implementation of IFRS has affected the
accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. The study employs a quantitative method using linear regression analysis on market
value of equity, book value of equity and earnings pre- and post-IFRS to investigate what effect, if any, IFRS implementation has had on the value relevance of accounting information in Swedish companies. The study also utilizes the Fisher Z-test to compare the correlation between the variables before and after IFRS implementation. The Ohlson model is used to measure the value relevance of accounting data. The study’s... (More)
This thesis aims to investigate whether the implementation of IFRS has affected the
accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. The study employs a quantitative method using linear regression analysis on market
value of equity, book value of equity and earnings pre- and post-IFRS to investigate what effect, if any, IFRS implementation has had on the value relevance of accounting information in Swedish companies. The study also utilizes the Fisher Z-test to compare the correlation between the variables before and after IFRS implementation. The Ohlson model is used to measure the value relevance of accounting data. The study’s findings demonstrate that IFRS implementation has not had a significant effect on the value relevance of book value of equity but it has significantly increased the value relevance of earnings in Swedish companies. The study contributes to highlighting how IFRS implementation has impacted the value relevance of the accounting information book value of equity and earnings. It also provides insights into potential explanations for the observed differences in impact. (Less)
Please use this url to cite or link to this publication:
author
Gunnervall, Alexander LU and Cheng, Jiahe LU
supervisor
organization
alternative title
A study about the effect IFRS implementation has had on the accounting quality of Swedish Companies
course
BUSN79 20231
year
type
H1 - Master's Degree (One Year)
subject
keywords
Value Relevance, Linear Regression Analysis, IFRS Implementation, Ohlson Model, Market Value of Equity, Book value of equity, Earnings.
language
English
id
9139083
date added to LUP
2023-11-13 09:06:48
date last changed
2023-11-13 09:06:48
@misc{9139083,
  abstract     = {{This thesis aims to investigate whether the implementation of IFRS has affected the
accounting quality in Swedish companies. The results of this study is analyzed through the theory of information asymmetry and previous empirical studies. The study employs a quantitative method using linear regression analysis on market
value of equity, book value of equity and earnings pre- and post-IFRS to investigate what effect, if any, IFRS implementation has had on the value relevance of accounting information in Swedish companies. The study also utilizes the Fisher Z-test to compare the correlation between the variables before and after IFRS implementation. The Ohlson model is used to measure the value relevance of accounting data. The study’s findings demonstrate that IFRS implementation has not had a significant effect on the value relevance of book value of equity but it has significantly increased the value relevance of earnings in Swedish companies. The study contributes to highlighting how IFRS implementation has impacted the value relevance of the accounting information book value of equity and earnings. It also provides insights into potential explanations for the observed differences in impact.}},
  author       = {{Gunnervall, Alexander and Cheng, Jiahe}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{IFRS Impact on Swedish Companies}},
  year         = {{2023}},
}