The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.