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Hur anpassar sig företag till en redovisningsstandard?: Fallet IFRS 16
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2019 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
How do companies adapt to an accounting standard? : IFRS 16 (English)
Abstract [sv]

Bakgrund: Tidigare studier om anpassning till en redovisningsstandard har i stor utsträckning enbart diskuterat Early Adoption, men det kan även finnas ytterligare sätt att anpassa sig på.  

Innan redovisningsstandarder träder i kraft ges företagen möjlighet att göra olika redovisningsval, vilket kommer studeras i studien. 

 

Syfte: Syftet med denna studie är att kartlägga vilka anpassningsmetoder som företag använder sig av inför en redovisningsstandard. Det kommer även studeras vilka drivkrafter som finns bakom anpassningen. 

 

Metod: Den kvantitativa studien använder paneldata med en deduktiv ansats. Teorierna Positive Accounting Theory och legitimitetsteorin används för att härleda hypoteser som sedan testas för att se om de kan förklara drivkrafterna bakom anpassning till en redovisningsstandard. Den kvantitativa datan hämtas från Stockholmsbörsen. 

 

Slutsats: Studiens resultat visar att flertalet företag använder sig av någon anpassningsmetod inför en ny standard. De identifierade drivkrafterna i studien fick inget genomslag. 

Abstract [en]

Background: Previous studies on adaptation to an accounting standard have to a large extent only discussed Early Adoption, but there may also be additional ways of adapting. Before accounting standards are utilized, companies are given the opportunity to make different accounting choices, which will be studied in this master thesis. 

 

Purpose: The purpose of this master thesis is to identify which adapting methods companies use before an accounting standard is utilized. The driving forces behind the adaptation itself will also be studied. 

 

Method: The quantitative study uses panel data with a deductive approach. The theories, Positive Accounting theory and Legitimacy Theory are used to derive hypotheses which will then be tested to see if they can explain the driving forces behind the adaptation to a new accounting standard. The quantitative data is collected from the Stockholm Stock Exchange. 

 

Conclusion: The results show that most companies use some sort of adaptation methods before a new accounting standard. The identified driving forces in the thesis had no effect on whether the company adapted or not. 

Place, publisher, year, edition, pages
2019. , p. 108
Keywords [sv]
Anpassning, redovisningsstandard, redovisningsval, IFRS 16
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-85756OAI: oai:DiVA.org:lnu-85756DiVA, id: diva2:1335554
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2019-07-12 Created: 2019-07-05 Last updated: 2019-07-12Bibliographically approved

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