Change search
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
The relationship between attitude towards harmonization and the internationalization of the corporation: a study of the attitude towards the implementation of IASB standards among Swedish listed companies
Kristianstad University, Department of Business Administration.
Kristianstad University, Department of Business Administration.
Kristianstad University, Department of Business Administration.
Kristianstad University, Department of Business Administration.
2003 (English)Report (Other academic)
Abstract [en]

Harmonized accounting among European companies would contribute to creating better conditions for the free mobility of capital within the European Union. However, a harmonization of laws and standards does not necessarily lead to a de facto harmonization.

The aim of this paper is to examine the attitude of financial managers in listed Swedish companies towards the implementation of IASB standards in Sweden from 2005. It analyzes whether there is a significant connection between attitude towards implementation of IASB standards and background variables such as share of foreign ownership, number of foreign subsidiary companies, number of stock exchanges on which the company is listed, and the proportion of sales exported. These are variables that we believe reflect a company’s extent of internationalization.

The overall results show that financial managers of Swedish listed companies are cautiously positive towards the implementation of IASB standards. The study also shows that there is a significant connection between extent of internationalization and attitude towards the implementation of IASB standards. Financial managers of internationalized companies are generally more positive towards the implementation of IASB standards than their colleagues in less internationalized companies.

Place, publisher, year, edition, pages
Kristianstad: Department of Business Studies, Kristianstad University College , 2003. , 15 p.
Series
Working paper series, ISSN 1650-0636 ; 2003:7
Keyword [en]
Attitude, Harmonization, IASB standards, Internationalization
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-9415OAI: oai:DiVA.org:hkr-9415DiVA: diva2:534801
Available from: 2012-06-18 Created: 2012-06-18 Last updated: 2012-06-19Bibliographically approved

Open Access in DiVA

fulltext(61 kB)324 downloads
File information
File name FULLTEXT01.pdfFile size 61 kBChecksum SHA-512
cb1b5c8180699f3db58d09c133910bc852b22e894486853817e14c1968edbf02f18fbf011bcd84353ebdb24268d1f8f15d9974292d675fdf589dcb578d2d6ec1
Type fulltextMimetype application/pdf

By organisation
Department of Business Administration
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 324 downloads
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: 135 hits
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