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Kauppakorkeakoulu | Laskentatoimen ja rahoituksen laitos | Laskentatoimi | 2009
Tutkielman numero: 12066
The influence of IFRS implementation on business management in Finnish Born Globals.
Tekijä: Wirtanen, Jonna
Otsikko: The influence of IFRS implementation on business management in Finnish Born Globals.
Vuosi: 2009  Kieli: eng
Laitos: Laskentatoimen ja rahoituksen laitos
Aine: Laskentatoimi
Asiasanat: laskentatoimi; accounting; standardit; standards; yritykset; companies; kansainväliset yhtiöt; international companies
Sivumäärä: 73
Kokoteksti:
» hse_ethesis_12066.pdf pdf  koko: 693 KB (708674)
Avainsanat: IFRS adoption, Born Global, Business management
Tiivistelmä:
Objective: The main objective of this study is to understand whether the implementation of the International Financial Reporting Standards influences Finnish Born Global companies’ business management. The study aims to present benefits and drawbacks experienced by Finnish BGs. Particular focus is placed on understanding how the adoption of external reporting standards may influence internal processes, planning, and ways of action within an organization.

Data: This study utilizes the existing research literature of Born Global companies, international harmonization of accounting standards, and the convergence of financial and management accounting. In the empirical part, the results of semi-structured interviews in three Finnish Born Global companies will be introduced. Two of the companies have already adopted IFRS while one of them is still reporting according to the Finnish Accounting Standards. The study will be performed as an exploratory, qualitative field-study.

Results of the study: The findings of the study show that positive effects from the adoption of the IFRS by Finnish BGs are to be found. All in all, the IFRS financial statements are seen as a comprehensive information package; the management gets improved financial information easier for their decision-making needs.
Verkkojulkaisut ovat tekijänoikeuden alaista aineistoa. Teokset ovat vapaasti luettavissa ja tulostettavissa henkilökohtaista käyttöä varten. Aineiston käyttö kaupallisiin tarkoituksiin on kielletty.