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Fagerström, Arne
Publications (10 of 11) Show all publications
Cunningham, G., Hassel, L. G. & Fagerström, A. (2009). Financial Reporting of Foreign Subsidiaries to Multinational Parent Companies:  A Field Study. Journal for International Business and Entrepreneurship Development, 4(3), 179-190
Open this publication in new window or tab >>Financial Reporting of Foreign Subsidiaries to Multinational Parent Companies:  A Field Study
2009 (English)In: Journal for International Business and Entrepreneurship Development, ISSN (Online): 1747-6763 (Print): 1549-9324, Vol. 4, no 3, p. 179-190Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Geneva: Inderscience, 2009
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14029 (URN)
Available from: 2010-12-22 Created: 2010-12-22
Fagerström, A., Hassel, L. G. & Cunningham, G. (2007). Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue: A Survey of Swedish Multinationals. Journal for Global Business Advancement, 1(1), 37-48
Open this publication in new window or tab >>Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue: A Survey of Swedish Multinationals
2007 (English)In: Journal for Global Business Advancement, ISSN 1746-966X, Vol. 1, no 1, p. 37-48Article in journal (Refereed) Published
Abstract [en]

Previous research into consolidated financial reporting of multinational companies has focused on horizontal adjustments, adjustments at the headquarters level to comply with accounting standards of the country where a stock exchange listing is made, e.g. US GAAP, or IFRS. An equally, if not more, important issue is vertical adjustments made by foreign subsidiaries when information is transmitted to the headquarters for consolidation. This study surveys all Swedish multinational companies listed on the Stockholm Stock Exchange, firstly in the early 1990s and again some 10 years later to determine whether vertical adjustments were made as an indicator of compliance with Swedish accounting standards. The results indicate that while most Swedish multinational companies made vertical adjustments, the large number that did not indicates a potentially high degree of non-compliance with accounting standards. In all cases, though, the companies claimed they had complied and their auditors concurred.

Place, publisher, year, edition, pages
Geneva: Inderscience, 2007
Keywords
accounting standards compliance, consolidated financial reporting, group accounting, multinationals, subsidiary reporting, vertical adjustments, Sweden, MNCs, foreign subsidiaries
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14035 (URN)10.1504/JGBA.2007.012548 (DOI)
Available from: 2010-12-22 Created: 2010-12-22 Last updated: 2011-08-29Bibliographically approved
Cunningham, G., Fagerström, A. & Lundh, S. (2006). Accounting development in the Nordic countries – a comparative study. Paper presented at European Accounting Association. Dublin, Ireland
Open this publication in new window or tab >>Accounting development in the Nordic countries – a comparative study
2006 (English)Conference paper, Published paper (Refereed)
Place, publisher, year, edition, pages
Dublin, Ireland: , 2006
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14079 (URN)
Conference
European Accounting Association
Available from: 2010-12-23 Created: 2010-12-23
Cunningham, G., Fagerström, A. & Lundh, S. (2006). Accounting development in the Nordic countries – a comparative study. Paper presented at International Conference on Accounting, Auditing, and Taxation. Tallinn, Estonia
Open this publication in new window or tab >>Accounting development in the Nordic countries – a comparative study
2006 (English)Conference paper, Published paper (Refereed)
Place, publisher, year, edition, pages
Tallinn, Estonia: , 2006
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14080 (URN)
Conference
International Conference on Accounting, Auditing, and Taxation
Available from: 2010-12-23 Created: 2010-12-23
Cunningham, G., Fagerström, A. & Hassel, L. G. (2006). Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals. Paper presented at British Accounting Association. Portsmouth, UK
Open this publication in new window or tab >>Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals
2006 (English)Conference paper, Published paper (Refereed)
Place, publisher, year, edition, pages
Portsmouth, UK: , 2006
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14082 (URN)
Conference
British Accounting Association
Available from: 2010-12-23 Created: 2010-12-23
Cunningham, G., Fagerström, A. & Hassel, L. G. (2006). Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals. Paper presented at International Conference on Accounting, Auditing, and Taxation. Tallinn, Estonia
Open this publication in new window or tab >>Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals
2006 (English)Conference paper, Published paper (Refereed)
Place, publisher, year, edition, pages
Tallinn, Estonia: , 2006
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14083 (URN)
Conference
International Conference on Accounting, Auditing, and Taxation
Available from: 2010-12-23 Created: 2010-12-23
Cunningham, G., Fagerström, A. & Hassel, L. G. (2006). Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals. Paper presented at European Accounting Association. Dublin, Ireland
Open this publication in new window or tab >>Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals
2006 (English)Conference paper, Published paper (Refereed)
Place, publisher, year, edition, pages
Dublin, Ireland: , 2006
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14081 (URN)
Conference
European Accounting Association
Available from: 2010-12-23 Created: 2010-12-23
Cunningham, G., Fagerström, A. & Hassel, L. G. (2005). Compliance with Group Accounting Standards:  An Empirical Investigation of Swedish Multinationals. In: Zafar U. Ahmed (Ed.), Compliance with Group Accounting Standards:  An Empirical Investigation of Swedish Multinationals. Paper presented at Academy for Global Business Advancement (pp. 94). New Delhi: Academy for Global Business Advancement
Open this publication in new window or tab >>Compliance with Group Accounting Standards:  An Empirical Investigation of Swedish Multinationals
2005 (English)In: Compliance with Group Accounting Standards:  An Empirical Investigation of Swedish Multinationals / [ed] Zafar U. Ahmed, New Delhi: Academy for Global Business Advancement , 2005, p. 94-Conference paper, Published paper (Refereed)
Place, publisher, year, edition, pages
New Delhi: Academy for Global Business Advancement, 2005
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14065 (URN)
Conference
Academy for Global Business Advancement
Available from: 2010-12-23 Created: 2010-12-23
Cunningham, G., Fagerström, A. & Hassel, L. G. (2005). Financial Reporting of Brazilian Subsidiaries to Foreign Parent Companies:  A Field Study.
Open this publication in new window or tab >>Financial Reporting of Brazilian Subsidiaries to Foreign Parent Companies:  A Field Study
2005 (English)Other (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14074 (URN)Working paper series, Åbo Akademi University, Åbo, Finland (DOI)
Available from: 2010-12-23 Created: 2010-12-23
Cunningham, G., Fagerström, A. & Hassel, L. G. (2004). Compliance with Consolidation (Group) Accounting Standards-the Vertical Adjustment Issue: a Survey of Swedish Multinationals. In: 1st International accounting conference on the way to convergence. Paper presented at 1st International Accounting Conference "On the Way to Convergence" (pp. 155-170). Istanbul, Turkey: Accounting Academicians Collaboration Foundation
Open this publication in new window or tab >>Compliance with Consolidation (Group) Accounting Standards-the Vertical Adjustment Issue: a Survey of Swedish Multinationals
2004 (English)In: 1st International accounting conference on the way to convergence, Istanbul, Turkey: Accounting Academicians Collaboration Foundation , 2004, p. 155-170Conference paper, Published paper (Refereed)
Place, publisher, year, edition, pages
Istanbul, Turkey: Accounting Academicians Collaboration Foundation, 2004
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14062 (URN)9789759244767 (ISBN)
Conference
1st International Accounting Conference "On the Way to Convergence"
Available from: 2010-12-23 Created: 2010-12-23 Last updated: 2011-08-16Bibliographically approved
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