Zobrazeno 1 - 10
of 24
pro vyhledávání: '"Niclas Hellman"'
Publikováno v:
European Accounting Review. 31:1175-1205
In 2014, all larger Swedish private firms were required, at short notice, to adopt a new reporting standard (K3) based on IFRS for SMEs (2009 version). Using this shock to the reporting environment, we study the effects of the new reporting standard
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::baefedb38e09db701a890f2dcdc88497
https://doi.org/10.1080/09638180.2022.2085758
https://doi.org/10.1080/09638180.2022.2085758
Autor:
Niclas Hellman
Publikováno v:
Accounting and Business Research. 52:631-640
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eea9287e121b41f8dfb28b776f47b052
https://doi.org/10.1080/00014788.2021.1984906
https://doi.org/10.1080/00014788.2021.1984906
Publikováno v:
Qualitative Research in Financial Markets. 12:437-464
Purpose This paper aims to investigate how sell-side analysts form expectations on, analyse, and communicate the effects of corporate acquisitions. Design/methodology/approach The paper reports on case studies of three listed firms who are frequent a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7e92819bde12cf5821553415ea908cf6
https://doi.org/10.1108/qrfm-08-2019-0094
https://doi.org/10.1108/qrfm-08-2019-0094
Autor:
Niclas Hellman, Tomas Hjelström
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::86dfbcc81a52b27ef771c20ab972a5b2
https://doi.org/10.2139/ssrn.4157729
https://doi.org/10.2139/ssrn.4157729
Publikováno v:
Abacus. 55:42-91
While the extractive industries (EI) are of major significance economically, the reporting of their activities has been the subject of contentious debate posing dilemmas for regulators and standard setters over many decades. In order to ensure alignm
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::162b8a54a3f002423c96e49ea228dda5
https://doi.org/10.1111/abac.12147
https://doi.org/10.1111/abac.12147
Autor:
Stephani Mason, Anna Vysotskaya, Elisabetta Barone, Ana Marques, Niclas Hellman, Ana Isabel Morais, Cristina Abad, Alberto Quagli, Ricardo Luiz Menezes da Silva, Soledad Moya Gutierrez, Jan Marton, Benita Gullkvist
Publikováno v:
Repositório Institucional da USP (Biblioteca Digital da Produção Intelectual)
Universidade de São Paulo (USP)
instacron:USP
Universidade de São Paulo (USP)
instacron:USP
This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::db0c9ffdbb605706f9283a799bbc8ed3
https://hdl.handle.net/10400.5/24524
https://hdl.handle.net/10400.5/24524
Publikováno v:
Accounting in Europe. 15:242-321
The current paper was prepared for the International Accounting Standards Board (IASB) Research Forum 2017 and evaluates the effects of introducing more principles of disclosure as part of the IASB...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::29e8dcc9fc11990c998eb0f94afb742c
https://doi.org/10.1080/17449480.2018.1476772
https://doi.org/10.1080/17449480.2018.1476772
Analysis of Changing Regulatory Conditions, New Accounting Policies, and the Global Financial Crisis
Autor:
Henrik Andersson, Niclas Hellman
Publikováno v:
Institutions and Accounting Practices After the Financial Crisis
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::32a275589bcefc268710d2e2443c4115
https://doi.org/10.4324/9781315468655-7
https://doi.org/10.4324/9781315468655-7
Autor:
Patric Andersson, Niclas Hellman
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 41:100354
The International Financial Reporting Standards (IFRS) Conceptual Framework emphasizes understandability, i.e. that users have a reasonable degree of relevant knowledge and an ability to study financial information diligently. This article reports re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d0b7cfbc05ea41e74f42d0ae6d84e772
https://doi.org/10.1016/j.intaccaudtax.2020.100354
https://doi.org/10.1016/j.intaccaudtax.2020.100354
Publikováno v:
Accounting & Finance. 56:113-157
This article uses an experiment to investigate how professional financial analysts evaluate a corporate acquisition announced by an IFRS preparer. The findings suggest that professional analysts are affected by preparers' acquisition premium allocati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0de146beb7d2aea050370c51634449f4
https://doi.org/10.1111/acfi.12189
https://doi.org/10.1111/acfi.12189