Browsing by Author "Paananen, M."

The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions

Hamberg, M.; Paananen, M.; Novak, J. (University of Hertfordshire, 2009)

In recent years several accounting standards issued by the IASB substitute measures of fair value for historical cost, and give managers the discretion to determine the fair value without an actual market for the asset. ...

The adoption of IFRS in the UK.

Paananen, M.; Parmar, N. (Lund University, 2008)

There are two approaches which investors can exercise when using accounting information are commonly discussed, either to the use of financial reporting to value the company or the use of financial reporting to assess ...

The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany

Paananen, M.; Lin, H. (2009)

We examine the characteristics of accounting amounts using a sample of German companies reporting under International Accounting Standards (IAS) during 2000-2002 (IAS period), and International Financial Reporting Standards ...

The Development of Accounting Quality of IAS and IFRS Over Time: the case of Germany.

Paananen, M.; Lin, H. (American Accounting Association, 2008)

We examine the characteristics of accounting amounts using a sample of German companies reporting under IAS during 2000-2002 (IAS period), and IFRS during 2003- 2004 (IFRSvoluntary period) and 2005-2006 (IFRSmandatory ...

The Effect of Financial Systems on Earnings Management Among Firms Reporting Under IFRS

Paananen, M. (University of Hertfordshire, 2006)

This study examines the relation between financing system and earnings management and changes in the patterns of earnings management activities over time. Prior research suggests that managers are more likely to manage ...

An exploratory study of the effects of using web accessible prerecorded lectures and slides on the performance of international students

Paananen, M.; Simpson, M. (2007)

This project aims to evaluate the effect of using web accessible recorded lectures and slides as a supplement to traditional face-to-face teaching for International students. Specifically, we examine whether the use of ...

Implementing the EU accounting directives in Sweden — practitioners' views

Blake, J.; Fortes, H.; Gorthorpe, C.; Paananen, M. (1999)

Sweden legislated in 1995 to implement the European Union (EU) directives relating to harmonization of accounting. This article reports the results of an empirical study, based upon interviews and a questionnaire survey, ...

Preliminary Evidence of the Effects of the Adoption of the Impairment-Only Approach to Goodwill Accounting in Sweden

Barksjo, J.; Paananen, M. (University of Hertfordshire, 2006)

We examine the effects of the implementation of the impairment-only approach to goodwill accounting on the financial reporting quality in Sweden after the adoption of IFRS. Using accounting data from public companies in ...