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| Author: | Hjelström, A. Schuster, W. |
| Title: | Standards, management incentives and accounting practice - lessons from the IFRS transition in Sweden |
| Journal: | Accounting in Europe
2011 : VOL 8:1-2, p. 69-88 |
| Index terms: | accounting accounting standards reporting management incentives Scandinavia Nordic countries Sweden financial statements |
| Language: | eng |
| Abstract: | A unique opportunity for exploring the forces and factors shaping accounting practices is offered due to the 2005 transition to IFRS in Europe. Based on empirical data from a series of in-depth interviews focusing on the choices and problems listed companies faced in the transition to IFRS in Sweden, it is suggested to be possible to be appropriate to enrich the accounting policy choice literature by recognizing a wider spectrum of management incentives and available alternatives when making accounting policy choice decisions. Especially, it is suggested that it may be favorable to explore the role of incentives arising from the management control function. The findings highlight the importance of addressing how management incentives shape accounting practices, thus influencing the outcome of the IFRS transition. |
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