Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

Purpose:  The purpose of this thesis is to examine how the major car companies have been affected by the global financial crisis. We would also want to look at how revenues and profits have been affected, and what the consequences have been both within the company and the market in general. It?s also interesting to see how profitability and financial stability has been affected. We had chosen to do a ?before-after? comparison, and we chose to compare the years 2007 and 2009.Boundaries: We have chosen to concentrate on a corporation in the Asian market, more specifically Toyota.

Our essay treats the use of the annual report when it comes to marketing. Today there are many different ways for companies to reach out with their different messages; the thing that caught our interest was if the annual report is such a way.The annual report is an external accounting report which task is to give information to interested parties of companies. The annual report can be used to examine if the company has followed and achieved their goals. In other words it?s an important source of information that can be found about a company, which different interested parties can take part of for analyze.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.

The demand for biogas as vehicle fuel has risen sharply and there is a great need for increased production. A possible addition of vehicle gas can be produced by upgrading landfill gas which is formed by degradation of organic waste. This thesis investigates the potential of producing vehicle fuel from landfill gas in the region of Biogas Öst.In 2008, an amount of 32 million Nm3 landfill gas was extracted in the region. This level can be maintained for another ten years if the efficiency of gas extraction is improved. The annual production will decrease with time since landfills aren?t allowed to receive more organic waste.

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.