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Details van artikel 17 van 166 gevonden artikelen
| Titel: |
A comparative analysis of the impact of accounting differences on profits and return on equity |
| Auteur: |
Hellman, Niclas |
| Verschenen in: |
European accounting review |
| Paginering: | Jaargang 2 (1993) nr. 3 pagina's 495-530 |
| Jaar: |
1993-12 |
| Inhoud: |
The purpose of this paper is to make a quantitative comparative analysis of differences between Swedish accounting practice and US GAAP. The empirical data consisted of eighty-four US GAAP reconciliations of income statements and shareholders' equity, disclosed in Swedish annual reports during 1981-90. Prior qualitative research has suggested that Swedish accounting practice is conservative compared with that in the USA. However, the empirical analysis of profits and return on equity provided little support for this hypothesis. Instead, there were indications of a less conservative accounting treatment in the Swedish accounts compared with US GAAP. The most material differences between Swedish profits and those calculated using US GAAP were caused by differences in treatment of foreign currency translation, income taxes, sale and leaseback transactions and business combinations. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 17 van 166 gevonden artikelen
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