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Accounting Conservatism in Sweden: The effect of the IFRS adoption on conservatism in Swedish Accounting
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.
2012 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Conservative accounting practices have influenced accounting traditions worldwide for centuries and have held a central position in Sweden through its incorporation in the accounting regulation. In 2005 Sweden, following a directive passed in the European Union, adopted IFRS, the accounting standard of the International Accounting Standards Board (IASB). The IASB has expressed a clear desire to reduce conservatism in accounting, as the differential verification principle of conservatism is regarded as a threat to neutrality.

Since the adoption, no quantitative evidence exists of the impact IFRS has had on conservatism in Sweden. This study utilizes the model developed by Basu (1997) to measure conservatism by regression analysis. The results demonstrate, in line with the hypothesis, that conservatism has decreased in the Swedish market. The findings suggest that conservative accounting practices remain, although to a lesser extent than before 2005. Evidence furthermore suggests that the value relevance of accounting data may have decreased during this period. Awareness of the decreasing role of conservatism in Sweden is relevant for understanding and interpreting financial statements. 

Place, publisher, year, edition, pages
2012. , 82 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-176662OAI: oai:DiVA.org:uu-176662DiVA: diva2:536391
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2012-06-25 Created: 2012-06-21 Last updated: 2012-06-25Bibliographically approved

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Accounting Conservatism in Sweden(2053 kB)1495 downloads
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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