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IFRS 9 och dess övergångseffekt på transparens inom den svenska banksektorn
University West, School of Business, Economics and IT, Division of Business Administration.
2020 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
IFRS 9 and its transitional effect on transparency within the Swedish banking sector (English)
Abstract [sv]

Efter den globala finanskrisen, som tog full fart 2008, påbörjade IASB arbetet av den nya standarden IFRS 9 gällande finansiella instrument som ersatte IAS 39. Det som utlöste arbetet för en ny standard var att analyser från finanskrisen visade att krisens effekter inte hade varit lika stora om bankernas redovisning av kreditförluster, istället för att vara reaktiva, tog hänsyn till framåtblickande information. Syftet med IFRS 9 var därför att bland annat lösa denna "för lite för sent" redovisning av kreditförluster. IFRS 9 började tillämpas 2018 och innan tillämpningen fanns en förväntan att standarden skulle öka transparens och finansiell stabilitet. Med detta som bakgrund är syftet med föreliggande studie att få kunskap om övergångseffekten av IFRS 9 på den svenska banksektorn nu när den har implementerats för att studera huruvida IFRS 9 lyckats öka transparensen av finansiella rapporter inom svenska banker. I samband med detta studerades också huruvida IFRS 9 skapat nya problem. För att uppfylla studiens syfte genomfördes en kvalitativ textanalys av svenska börsnoterade bankernas årsredovisningar före och efter tillämpningen av IFRS 9. Empirin granskades utifrån kvalitativa egenskaperna relevans, korrekt återgivande, begriplighet och jämförbarhet då dessa är relaterade till transparens. Empirin analyserades utifrån huruvida en ökning av dessa hittades efter implementeringen av IFRS 9. Studien drar slutsatsen att transparensen både minskat och ökat beroende på vilken kvalitativ egenskap årsredovisningarna analyseras utifrån. Dock identifieras ett nytt problem i form av opportunistisk handling då bedömningsutrymmet ökar enligt den nya standarden, vilket också minskar jämförbarheten.

Abstract [en]

After the global recession, IASB began working on the new standard IFRS 9 for financial instruments which replaced IAS 39 in 2018. What triggered the work for the new standard was that analysis from the crisis showed that if credit losses where more forward-looking, the effects of the crisis would have been smaller. The purpose with IFRS 9 was therefore to solve the problems found with IAS 39 and among other things not be as reactive as the previous standard. Previous studies show that there was an expectation with the new standard that it would lead to greater transparency and therefore financial stability. With this as background, the purpose of this study has been to gain knowledge on the transitional effect of IFRS 9, with regards to transparency, on the Swedish banking sector after its implementation. It therefore studies whether IFRS 9 has succeeded in increasing the degree of transparency in financial reports within Swedish banks. It also studies whether the new standard has created new problems. To do this, the study relies on a qualitative method where a text-analysis of Swedish banks' financial reports before and after the implementation of IFRS 9 was done. The empirics where reviewed with relation to the qualitative characteristics' relevance, faithful representation, understanding and comparability as these are found, in previous research, to be related to transparency. It was then analysed whether these characteristics had increased or decreased after the implementation of IFRS 9. The study concludes that there has been both a decrease and increase of transparency of information in the financial reports depending on which qualitative characteristic the report is analysed in relation to. A new problem is also identified where opportunistic behaviour is more likely under the new standard because it increases the subjectivity within management which also decreases comparability.

Place, publisher, year, edition, pages
2020. , p. 36
Keywords [en]
IFRS 9, transparency, financial stability and opportunistic behaviour
Keywords [sv]
IFRS 9, transparens, finansiell stabilitet och opportunistisk handling
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hv:diva-15358Local ID: EXC517OAI: oai:DiVA.org:hv-15358DiVA, id: diva2:1452717
Subject / course
Business administration
Educational program
Ekonomprogrammet
Supervisors
Examiners
Available from: 2020-07-20 Created: 2020-07-07 Last updated: 2020-07-20Bibliographically approved

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