• No results found

Förslag till fortsatt forskning

In document Verkligt värde (Page 68-75)

5. Avslutande diskussion

5.4 Förslag till fortsatt forskning

Den här studien har varit främst inriktad på utvecklingen av verkligt värde i USA, Storbritannien och Sverige. Studien har visat att begreppet är komplext och har påverkats av flera externa händelser. Därför vore det intressant att göra en liknande studie med fokus på Tyskland, Frankrike och Spanien istället då vi har sett att det finns mycket forskning även där vilket vi inte har haft möjlighet att undersöka.

63

Källförteckning

Alexander, D. (1993). A European true and fair view? European Accounting Review, 2(1), 17-46. doi:10.1080/09638189300000002

Alexander, D., och Jermakowicz, E. (2006). A true and fair view of the principles/rules debate. Abacus, 42(2), 132–164. doi:10.1111/j.1467-6281.2006.00195.x

Alvesson, M., och Sköldberg, K. (2008). Tolkning och reflektion: vetenskapsfilosofi och

kvalitativ metod. Lund: Studentlitteratur.

Aisbitt, S., och Nobes, C. (2001). The true and fair view requirement in recent national implementations. Accounting and Business Research, 31(2), 83–90.

doi:10.1080/00014788.2001.9729603

Ampofo, A. A., och Sellani, R. J. (2005). Examining the differences between United States generally accepted accounting principles (U.S. GAAP) and international accounting

standards (IAS): Implications for the harmonization of accounting standards. Accounting

Forum, 29(2), 219-231. doi:10.1016/j.accfor.2004.11.002

Aqel, S. (2012). The IASB and FASB Convergence Process: Current Developments. Acta

Universitatis Danubius: Œconomica, 8(2), 83-105.

Barlev, B., och Haddad, J. R. (2003). FAIR VALUE ACCOUNTING AND THE

MANAGEMENT OF THE FIRM. Critical Perspectives on Accounting, 14(4), 383–415. doi:10.1016/S1045-2354(02)00139-9

Barth, M. E., och Landsman, W. R. (2010). How did Financial Reporting Contribute to the Financial Crisis? European Accounting Review, 19(3), 399–423.

doi:10.1080/09638180.2010.498619

Barth, M. E., Landsman, W. R., och Lang, M. H. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46(3), 467–498.

doi:10.1111/j.1475-679X.2008.00287.x

Benati, L. (2006). UK monetary regimes and macroeconomic stylised facts. Bank of England. Benston, G. J. (2006). Fair-value accounting: A cautionary tale from enron. Journal of

Accounting and Public Policy, 25(4), 465-484. doi:10.1016/j.jaccpubpol.2006.05.003

Blake, J., Fortes, H., Gowthorpe, C., och Paananen, M. (1999). Implementing the EU accounting directives in Sweden — practitioners’ views. The International Journal of

Accounting, 34(3), 421–438. doi:10.1016/S0020-7063(99)00023-0

Brackney, K. S., och Witmer, P. R. (2005). The European Union’s Role in International Standards Setting. CPA Journal, 75(11), 18–27.

64

Camfferman, K., och Zeff, S. A. (2007). Financial reporting and global capital markets : a

history of the International Accounting Standards Committee, 1973-2000. Oxford: Oxford

University Press. doi:10.1093/acprof:oso/9780199296293.001.0001

Casabona, P. och Gornik-Tomaszewski, S. (2010). Fair value measurements and reporting developments and the continued movement toward International Financial Reporting Standards. Review of Business. 30(2).

Carmona, S., och Trombetta, M. (2010). The IASB and FASB convergence process and the need for “concept-based” accounting teaching. Advances in Accounting, 26(1), 1–5.

doi:10.1016/j.adiac.2010.03.003

Carpenter, V. L., och Feroz, E. H. (2001). Institutional theory and accounting rule choice: an analysis of four US state governments’ decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society, 26(7), 565–596. doi:10.1016/S0361-3682(00)00038-6

Coulson, A., Roslender, R., Lee, T. A., och Brennan, N. (2008). Book Reviews. Accounting

and Business Research, 38(1), 91–97. doi:10.1080/00014788.2008.9663321

Deegan, C. M., och Unerman, J. (2011). Financial accounting theory. Maidenhead, Berkshire: McGraw Hill Education.

Dillard, J. F., Rigsby, J. T., och Goodman, C. (2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing &

Accountability Journal, 17(4), 506–542. doi:10.1108/09513570410554542

DiMaggio, P. J., och Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological

Review, 48(2), 147–160.

Dvor kov , D. (2011). Gavrilu , N. (Ed.). (2011). Recent researches in applied economics:

Iasi, Romania, July 1-3, 2011. [Iasi]: WSEAS Press.

Economicshelp

Economics Help. (2014). History of Inflation in UK. Hämtad 04 juni, 2014

från http://www.economicshelp.org/blog/2647/economics/history-of-inflation-in-uk/ Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. The Academy of

Management Review, 14(1), 57–74. doi:10.2307/258191

Erchinger, H. (2012). IFRS in the United States – Developments and Current Status.

Australian Accounting Review, 22(3), 248–256. doi:10.1111/j.1835-2561.2012.00179.x

Eriksson, L. T., och Wiedersheim-Paul Finn. (2006). Att utreda, forska och rapportera. Malmö: Liber.

Eriksson Barajas, K., Forsberg, C., och Wengström, Y. (2013). stematiska litteraturstudier

i utbildningsvetenskap: v gledning vid e amensarbeten oc vetenskapliga artiklar.

65

Evans, L. (2003). The true and fair view and the “fair presentation” override of IAS 1.

Accounting and Business Research, 33(4), 311–325. doi:10.1080/00014788.2003.9729656

Fagerström, A. (2002). Group accounting across borders. Åbo: Åbo Akademi University Press.

Fagerström, A., och Lundh, S. (2006). Financial accounting in the Nordic countries. Linköping: Linköping University, LiU School of Management.

Fagerstrom, A., och Lundh, S. (2009). Accounting development in the Nordic countries: a comparative study. Journal for Global Business Advancement, 2(1), 4–27.

doi:10.1504/JGBA.2009.023091

Fahnestock, R. T. och Bostwick, E. D. (2011). An analysis of the fair value controversy.

Journal Of Finance & Accountancy, 8, 1-12.

FAR akademi. (2012). Fars samlingsvolym. 2012, 2012, Stockholm: Far akademi. FAR akademi. (2014). IFRS-volymen 2014. Stockholm: FAR akademi.

FASB och IASB. (2009). FASB and IASB Reaffirm Commitment to Memorandum of Understanding. Hämtad 24 Maj, 2014 från

http://www.fasb.org/cs/ContentServer?c=Document_C&pagename=FASB/Document_C/Doc umentPage&cid=1176156535882

Feldman, G. D. (1997). The great disorder: Politics, economics, and society in the german

inflation, 1914-1924. New York: Oxford University Press, Incorporated.

Flesher, D. L., och Flesher, T. K. (1986). Ivar Kreuger’s Contribution to U.S. Financial Reporting. The Accounting Review, 61(3), 421–434.

Flesher, D. L., och Samson, W. D. (1990). WHAT IS PUBLISHABLE ACCOUNTING HISTORY RESEARCH: AN EDITORIAL VIEW. The Accounting Historians Journal, 17(1), 1-4.

Fritz, S., och Lämmle, C. (2003). The International harmonisation process of Accounting

Standards. (Examensarbete, Linköping, Ekonomiska institutionen). Från

http://www.diva-portal.org/smash/record.jsf?pid=diva2:18878

Galbraith, J. K. (1992). The Great Crash, 1929 John kenneth galbraith. London: Penguin Books.

Georgiou, O., och Jack, L. (2011). In pursuit of legitimacy: A history behind fair value accounting. The British Accounting Review, 43(4), 311–323. doi:10.1016/j.bar.2011.08.001 Hague, I. P. N. (2004). IAS 39: Underlying Principles. Accounting in Europe, 1(1), 21–26. doi:10.1080/0963818042000262739

66

Hitz, J. M. (2007). The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective. European Accounting Review, 16(2), 323–362.

doi:10.1080/09638180701390974

Holm, C och Persson, A. Larsson, M och Wasseniu, M. Svensson, S och Wahlberg, K. Fagerström, A och Lundh, S (Ed). (2004). INTERNATIONAL ACCOUNTING: Accounitng

Regulation and Diversity. Linköpings universitet

IASBa

International Accounting Standard Boards. (2009). Improving Disclosures about Financial Instruments (amendments to IFRS 7 Financial Instruments: Disclosures) Hämtad 13 Maj, 2014 från http://www.ifrs.org/Current-Projects/IASB-Projects/Amendments-to-IFRS-7-Financial-Instruments-Disclosures/Documents/summary_FI_IFRS7March09.pdf IASBb

International Accounting Standard Boards b. (2009). IASB enhances financial instruments disclosures. Hämtad 20 Maj, 2014 från

http://www.ifrs.org/News/Press-Releases/Pages/IASB-enhances-financial-instruments-disclosures.aspx IASB

International Accounting Standard Boards. (2011). IFRS 13 Fair Value Measurement. Hämtad 22 April, 2014 från http://www.ifrs.org/Current-Projects/IASB-Projects/Fair-Value-Measurement/IFRS-13-Fair-Value

Measurement/Documents/FairValueMeasurementFeedbackstatement_May2011.pdf

Jensen, M. C., och Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.

Jönsson, S. (1985). Eliten och normerna: drivkrafter i utvecklingen av redovisningspraxis. Lund: Doxa.

Jönsson, S. (1991). Role making for accounting while the state is watching. Accounting,

Organizations and Society, 16(5), 521-546. doi:10.1016/0361-3682(91)90040-L

Jönsson, S. (2004). Revisorrollens nedgång och fall. Göteborgs: Gothenburg Resarch Institute. Från https://gupea.ub.gu.se/bitstream/2077/2976/1/GRIrapp2004-7.pdf

Jönsson Lundmark, B., och KPMG. (1999). IASC och IAS: en introduktion. Stockholm; Göteborg Malmö Stockholm : KPMG B. Jönsson Lundmark : KPMG redovisningsregler distributör .

Khan, U. (2009). Does fair value accounting contribute to systemic risk in the banking

industry? (Avhandlning/exmanensarbete, University of Washington). Från

http://search.proquest.com.ezproxy.its.uu.se/docview/305012302

Laux, C., och Leuz, C. (2009). The crisis of fair-value accounting: Making sense of the recent debate. Accounting, Organizations and Society, 34(6–7), 826–834.

67

Liao, L., Kang, H., Morris, R. D., och Tang, Q. (2013). Information asymmetry of fair value accounting during the financial crisis. Journal of Contemporary Accounting & Economics,

9(2), 221–236. doi:10.1016/j.jcae.2013.10.001

Loft, A. (1986). Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914–1925. Accounting, Organizations and Society, 11(2), 137-169.

doi:10.1016/0361-3682(86)90028-0

Lönnborg, M., Ögren, A., och Rafferty, M. (2011). Banks and Swedish financial crises in the 1920s and 1930s. Business History, 53(2), 230–248. doi:10.1080/00076791.2011.555108 Magnusson, L. (2010). Sveriges ekonomiska historia. Stockholm: Norstedt.

Mala, R., och Chand, P. (2012). Effect of the global financial crisis on accounting

convergence. Accounting & Finance, 52(1), 21–46. doi:10.1111/j.1467-629X.2011.00418.x Marton, J. (2013a). IFRS - i teori och praktik. Stockholm: Sanoma utbildning.

Marton, J. (2013b). Redovisning -Förståelse, Teori och Principer. Lund: Studentlitteratur AB Meyer, P. E. (1974). The APB’s Independence and Its Implications for the FASB. Journal of

Accounting Research, 12(1), 188–196. doi:10.2307/2490536

Miller, P. B. W., och Bahnson, P. R. (2010). Continuing the Normative Dialog: Illuminating the Asset/Liability Theory. Accounting Horizons, 24(3), 419–440.

doi:10.2308/acch.2010.24.3.419

Mishra, D. P., Heide, J. B., och Cort, S. G. (1998). Information asymmetry and levels of agency relationships. JMR, Journal of Marketing Research, 35(3), 277

Nilsson, S. (2005). edovisningens normer oc normbildare: en nationell oc internationell

versikt. Lund: Studentlitteratur.

Nobes, C. (1993). The True and Fair View Requirement: Impact on and of the Fourth Directive. Accounting & Business Research, 24(93), 35-48.

Noke, C. (2007). Advising on the Act: the UK Companies Act Consultative Committee and Accountancy Advisory Committee 1948—72. Accounting History, 12(2), 165–204.

doi:10.1177/1032373207076037

Nouri, H., och Pannone, D. (2010). The evolution of fair value accounting in the USA: a critical examination of its progress since 1900. International Journal of Critical Accounting,

2(2), 191.

Ochoa, O. (2011). Accounting for FASB: Why administrative law should apply to the financial accounting standards board. Texas Review of Law & Politics, 15(2), 489. Palea, V., och Maino, R. (2013). Private Equity Fair Value Measurement: A Critical Perspective on IFRS 13. Australian Accounting Review, 23(3), 264–278.

68

Parker, R. H., och Nobes, C. W. (1991). “True and Fair”: UK Auditors’ View. Accounting &

Business Research (Wolters Kluwer UK), 21(84), 349–361.

Parker, R. H., och Nobes, C. (1994). An international view of true and fair accounting. London New York: Routledge.

Patel, R., och Davidson, B. (2011). Forskningsmetodikens grunder: att planera, genomf ra

oc rapportera en unders kning. Lund: Studentlitteratur.

Ronen, J. (2008). To Fair Value or Not to Fair Value: A Broader Perspective. Abacus, 44(2), 181–208. doi:10.1111/j.1467-6281.2008.00257.x

SCB

Statistisk centralbyrån. (2014). Prisomräknaren – räkna på inflationen Hämtad 30 april, 2014 från http://www.scb.se/prisomraknaren/.

Schipper, K. (2005). The introduction of International Accounting Standards in Europe: Implications for international convergence. European Accounting Review, 14(1), 101–126. doi:10.1080/0963818042000338013

Sharma, N. (2013). Theoretical Framework for Corporate Disclosure Research. Asian Journal

of Finance & Accounting, 5(1), 183–196. doi:10.5296/ajfa.v5i1.3210

Sillén, O. (1943). Studier i svensk företagsekonomi: uppsatser och föredrag 1928-1943. Stockholm: P.A. Nordstedt & Söner

SEC

U.S. Securities and Exchange Commission. (2014). The Investor's Advocate: How the SEC

Protects Investors, Maintains Market Integrity, and Facilitates Capital Formation

Hämtad 07 april, 2014 från https://www.sec.gov/about/whatwedo.shtml#.U0Jtjvl_s1J

Soderstrom, N. S., och Sun, K. J. (2007). IFRS Adoption and Accounting Quality: A Review.

European Accounting Review, 16(4), 675–702. doi: 10.1080/09638180701706732

Sornette, D. (2009). Why Stock Markets Crash: Critical Events in Complex Financial

Systems. Princeton University Press.

Justitiedepartementet, 2014

SOU 2014:22. Genomförande av EU:s nya redovisningsdirektiv. Stockholm:

Justitiepartementet. Från http://www.regeringen.se/content/1/c6/15/40/40/1661c6c4.pdf Torgerson, C. (2003). Systematic reviews: Continuum research methods

[Elektronisk resurs]. London: Continuum International Publishing Group

Ullenhag, K. (2014). The part and the whole. Business History, 56(1), 84–100. doi:10.1080/00076791.2013.818424

Veron, N. (2008). Fair Value Accounting is the Wrong Scapegoat for This Crisis. Accounting

69

Wagoner, J. (2009). The convergence movement six years after norwalk. Journal of

Financial Service Professionals, 63(1), 10.

Wallerstedt, E. (2001). Ivar Kreuger’s contribution to the development of the Swedish auditing profession and to financial reporting in Sweden 1932-1945. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.200.2087&rep=rep1&type=pdf Wallerstedt, E. (2009). evisorsbransc en i verige under undra år. Stockholm: SNS Förlag

Whittington, G. (2005). The adoption of International Accounting Standards in the European Union. European Accounting Review, 14(1), 127–153. doi:10.1080/0963818042000338022 Zeff, S. A. (2007). The SEC rules historical cost accounting: 1934 to the 1970s. Accounting

and Business Research, 37(sup1), 49–62. doi:10.1080/00014788.2007.9730085

Zeff, S. (2012). The Evolution of the IASC into the IASB, and the Challenges it Faces. The

Accounting Review, 120124152135006. doi:10.2308/accr-50130

Öhman, P., och Wallerstedt, E. (2012). Audit regulation and the development of the auditing profession:The case of Sweden. Accounting History, 17(2), 241–257.

In document Verkligt värde (Page 68-75)

Related documents