Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

There is now a trend to move closer to the customer in the form of long-term and lastingrelationships. The market today is characterized by growing competition with new playersconstantly arising. In order to gain competitive advantage with the increasingly challengingmarket, companies require to place the customer in the centre. Being close to the customerand engage in successful efforts to create customer loyalty has become a critical successfactor in many businesses. Especially when the customers in today's market is becomingincreasingly unfaithful and continuously looking for new companies with new productofferings.Many companies have now also realized the importance of trying to retain existing customersas it is more profitable than constantly trying to acquire new ones.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

Sweden is going through big changes within the bank sector. Increasing card usage, decrease of cash acceptance in the society, an attempt to reduce money laundering, and a possible increase in profitability has lead to the rescindment of cash management among three of the four major banks. This has lead to a big debate in the society, a lot of frustration from customers, and a drop in customer satisfaction for every bank that started the process of removing cash management. The purpose of this study is to find out how the banks could keep their customer satisfaction when removing cash management. When doing the study, the rescindment of cash was a deduction of a part of the service, compared to the normal adding or starting of a service. The study was done through a focus group that was the base of a questionnaire that got answered by 125 respondents.

This study analyses how different companies offer customer support through social media andthe customer experience of it.Facebook emerged in Sweden during 2008 and today it has more than 800 million user acrossthe globe. Initially Facebook was created for individuals. However, over time, Facebook hasincreased its functionality to support the presence of companies as well. Today most companieshas got a Facebook page and through it, they can easily communicate with their customers.Customer support is one of the communication forms that Facebook is used for.1A questionnaire that received a hundred responses together with a survey of the differentFacebook pages was done in order to determine how the companies work through socialmedia. The results from the questionnaire and the survey was analyzed with different theoriesregarding corporate presence on social media and Facebook.The results shows that only a few people actually used Facebook for customer support butamongst the ones who did the majority thought it worked well.

The struggle for the customer has become a priority for the fashion industriesconsidering that it is the customers? willing to shop that guarantees theircontinuous survival on today?s competitive market. To keep the customer happyand satisfied, should be their priority as this leads to an economic advantagesince the customer becomes the companies strongest allay with help of the socalled ?word of mouth? effect. The positive response is then transmitted fromthe customer, acting as a spokes- person for the company.

Oscar Jacobson was founded in 1903 in Sweden, which at the timewas a leading country in the textile industry. During the 1960s morecompetitors arose as the fashion industry grew stronger and theglobalization became a fact. Today there is an abundance of brandsand products in the fashion- and textile industry. This has given thecustomers a greater range of products to choose from. We can seetendencies of customer not being as brand loyal as they used to.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

For many companies, the Internet has revolutionized the relationship they have with their customers concerning costumer service. The use of Information Technology in regard to Internet as a media has provided companies with the opportunity to build customer databases in order to target their customers individually. The airline industry was one of the first pioneers to use the full potential of Internet to improve customer relations and its profits which we aim to investigate in greater detail in our thesis.Our thesis answers the question on how Scandinavian Airlines' (SAS) Eurobonus department uses their website to create valuable and profitable relationships with SAS loyalty club members through direct marketing. In order to answer our research question, three key informants have been interviewed - each representing different sub departments at Eurobonus; service and support, IT and marketing. Our results were that the Eurobonus department use direct marketing methods by sending customized e-mail offerings to target specific customer, using their customer databases.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..

Scarcity due to supply, demand or in time is all factors that affect consumers´buying behavior. The scarcity principle describes how scarce resources appear moreattractive to the customer's eyes than unlimited does. When something is scar thecustomer often draws parallels to the quality and price, that the product will bemore expensive and better. People hate to be deprived of choices. When a certainproduct is scar, the customer will desire the product even more.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.