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Items affecting comparability in the financial statement: A quantitative study of the development in Sweden 2005-2010, its causes and the implications for financial statement users
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.
2011 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The thesis investigates the phenomenon of items affecting comparability and its development in 30 Swedish companies during the period 2005-2010. It further tries to answer the question of how these items affect different groups of financial statements users. Previous research indicates that managers have incentives to take a “big bath” during crises. To answer the questions both a quantitative research by examining 180 annual reports and a qualitative containing three interviews has been conducted. The result reveals an increase of reported items affecting comparability costs during 2008 and 2009. Managers engage in “big bath” accounting as well as accounting for cutting down on the extra capacity that emerges during recessions. The impact this has on the users of financial statements varies, where some find it to be an important issue, others see it as a minor problem. The small sample used made the study fragile for extreme values. In order to make more conclusive conclusions a larger sample would be necessary.

Place, publisher, year, edition, pages
2011. , 52 p.
Keyword [en]
Items affecting comparability, big bath accounting, recession, users of financial statements
Keyword [sv]
Jämförelsestörande poster, lågkonjunktur, användare av finansiella rapporter
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-155647OAI: oai:DiVA.org:uu-155647DiVA: diva2:427291
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2011-06-28 Created: 2011-06-27 Last updated: 2011-06-28Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • 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