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Redovisningens värderelevans innan och efter införandet av IFRS 13: En kvantitativ undersökning inom skogsindustrin
Södertörn University, School of Social Sciences, Business Studies.
Södertörn University, School of Social Sciences, Business Studies.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Värdering till verkligt värde har varit omdiskuterat sedan det infördes år 2005. Redovisningsstandarden IAS 41 tvingade jordbruksföretag, såsom företag inom skogsindustrin, att värdera deras biologiska tillgångar till verkligt värde. Tidigare studier har visat att detta i sin tur gav effekt på redovisningens värderelevans. För att informationen ska vara värderelevant ska ett samband finnas mellan aktiepris och det redovisade värdet. IFRS 13 infördes för att komplettera IAS 41 och ge en mer enhetlig syn om vad verkligt värde är, hur värderingen ska göras samt utökade upplysningskraven. Skulle denna kompletterande standard IFRS 13 öka redovisningens värderelevans för skogsindustrin? Detta undersöktes genom en totalundersökning på svenska och finska börsnoterade bolag inom skogsindustrin. Sambandet studerades genom korrelation- och regressionsanalyser. Variablerna som undersöktes var aktiepris, eget kapital per aktie och resultat per aktie. Förklaringsgraden visade att eget kapital per aktie och resultat per aktie inte kan förklara variansen i aktiepriset mer efter införandet; IFRS 13 gav inte någon ökad värderelevans för variablerna tillsammans. Däremot visade det sig att variabeln resultat per aktie enskilt gav en ökad värderelevans vilket tyder på att investerare bryr sig mer om resultaträkningen än balansräkningen.

Abstract [en]

Fair value has been discussed since its introduction in accounting in 2005. The accounting standard IAS 41 forced the companies in agriculture, such as forest industry companies, to value their biological assets at fair value. Earlier studies have shown that this increased the value relevance. In order for the information to be value relevant the accounting amount should have an association with the stock price. IFRS 13 was introduced to complement IAS 41 and provide a more unitary consensus on what fair value is. It also provides a guide on how the value is determined and additional disclosures requirements. Should this supplementary standard IFRS 13 increase the value relevance of the accounting for the forest industry? This was investigated through a study of listed companies in the forest industry located in Sweden and Finland. The relationship was studied through correlation and regression analyzes, where the variables share price, equity per share and earnings per share were examined. The explanatory power showed that equity per share and earnings per share were not able to explain share price at a higher level after the introduction; IFRS 13 did not increase value relevance for all the variables together. On the other hand, it was found that the variable earnings per share individually gave an increase in value relevance, which imply that investors care more about the income statement than the balance sheet.

Place, publisher, year, edition, pages
2018. , p. 30
Keywords [en]
IFRS 13, fair valuation, value relevance, multiple regression, forest industry
Keywords [sv]
IFRS 13, verkligt värde, värderelevans, multipel regression, skogsindustrin
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-35619OAI: oai:DiVA.org:sh-35619DiVA, id: diva2:1218728
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2018-06-15 Created: 2018-06-14 Last updated: 2018-06-15Bibliographically approved

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