Browsing by Author "Paananen, M."

Now showing items 1-4 of 4

    • 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 ...

    • 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, ...