| dc.contributor.author | Johansen, Sebastian | |
| dc.contributor.author | Holten, Arild Andreas Green | |
| dc.date.accessioned | 2023-12-05T10:29:07Z | |
| dc.date.available | 2023-12-05T10:29:07Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | https://hdl.handle.net/11250/3106002 | |
| dc.description | Masteroppgave(MSc) in Master of Science in Business, Accounting and Business Control - Handelshøyskolen BI, 2023 | en_US |
| dc.description.abstract | This master thesis researches the determinants of voluntary adoption of International Financial Reporting Standards (IFRS) or simplified IFRS by private Norwegian firms. We hypothesize that Ownership structure, Choice of auditor, Leverage, Growth and Size are key determinants that influence the choice of accounting language. This thesis employs a multi-period logistic regression analysis using a sample of 43,373 observations to investigate the hypotheses simultaneously.
The results indicate that having a big five auditor and to be larger in size will increase the likelihood of a private Norwegian company to adopt IFRS or simplified IFRS, while having international owners, being more leveraged and a higher growth rate are found to be not significant in the main analysis. | en_US |
| dc.language.iso | eng | en_US |
| dc.publisher | Handelshøyskolen BI | en_US |
| dc.subject | accounting | en_US |
| dc.subject | accounting business control | en_US |
| dc.title | What are the key determinants of adopting IFRS or simplified IFRS for private Norwegian firms? | en_US |
| dc.type | Master thesis | en_US |
