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  • 1.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Compliance with Consolidation (Group) Accounting Standards-the Vertical Adjustment Issue: a Survey of Swedish Multinationals2004In: 1st International accounting conference on the way to convergence, Istanbul, Turkey: Accounting Academicians Collaboration Foundation , 2004, p. 155-170Conference paper (Refereed)
  • 2.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals2006Conference paper (Refereed)
  • 3.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals2006Conference paper (Refereed)
  • 4.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies Of Swedish Multinationals2006Conference paper (Refereed)
  • 5.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Compliance with Group Accounting Standards:  An Empirical Investigation of Swedish Multinationals2005In: 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 (Refereed)
  • 6.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Financial Reporting of Brazilian Subsidiaries to Foreign Parent Companies:  A Field Study2005Other (Other academic)
  • 7.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Research note: Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue:  Field Studies of Swedish Multinationals2004In: International Journal of Accounting and Performance Evaluation, ISSN ISSN (Online): 1740-8016 - ISSN (Print): 1740-8008, Vol. 4, no 6, p. 650-665Article in journal (Refereed)
  • 8.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Lundh, Simon
    Linköping University.
    Accounting development in the Nordic countries – a comparative study2006Conference paper (Refereed)
  • 9.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Lundh, Simon
    Linköping University.
    Accounting development in the Nordic countries – a comparative study2006Conference paper (Refereed)
  • 10.
    Cunningham, Gary
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Fagerström, Arne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Financial Reporting of Foreign Subsidiaries to Multinational Parent Companies:  A Field Study2009In: Journal for International Business and Entrepreneurship Development, ISSN (Online): 1747-6763 (Print): 1549-9324, Vol. 4, no 3, p. 179-190Article in journal (Refereed)
  • 11.
    Fagerström, Arne
    et al.
    Linkoping University.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Cunningham, Gary
    Bilkent University, Faculty of Management, Ankara, Turkey.
    Compliance With Consolidation (Group) Accounting Standards-The Vertical Adjustment Issue: A Survey of Swedish Multinationals2007In: Journal for Global Business Advancement, ISSN 1746-966X, Vol. 1, no 1, p. 37-48Article in journal (Refereed)
    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.

1 - 11 of 11
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