How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?

The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. By applying...

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Bibliographic Details
Main Authors: Svensson, Marcus, Hagos, Amanda
Format: Others
Language:English
Published: Uppsala universitet, Företagsekonomiska institutionen 2021
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-450888