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Accounting And Stock Markets : A Study Of Swedish Accounting For Internatio
Häftad. Bas ekonomisk förening/Handelshögskolan 1998-06.
ISBN 9789172461451
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Förlagets beskrivning
Marton Jan. Accounting and stock markets A Study of Swedish Accounting for International Investors and Analysts BAS ekonomisk förening. Ca 130 sidor How is accounting used by investors and analysts? Are investors and reporting companies affected by international differences in accounting? These, and similar questions, are important in light of the increasing activity and globalization of stock markets. Accounting meanwhile, retains some of its national character. In trying to over- come the disparity between global markets and national accounting, harmonization efforts are currently underway. These efforts have not, however, been sufficiently evaluated by the research community. In this book, the use of Swedish accounting by international investors and analysts is studied. It is whown that accounting us used by stock market investors as a tool for reducing uncertainy about the present and recent past. This is a useful function, since investors have incomplete knowledge about the present. In addition, it is shown that investors are affected by international accounting differences, a finding which indicates that accounting harmonization efforts are useful. Some impediments to true harmonization are found, however. One impediment is the substantial legal costs facing companies that list on foreign stock markets; costs that will not go away by traditional accounting harmonization. Another problem is differences in underlying views on accounting, which hinder true harmonization. Björn Brorström
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Accounting And Stock Markets
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