Faktorer som kan påverka företags val av redovisningsregelverk
: en kvantitativ studie om väsentliga faktorer som påverkar större onoterade svenska företags frivilliga val att använda IFRS eller K3

Translated title of the thesis: Factors that can influence companies' choice of accounting regulations: a quantitative study of significant factors affecting larger unlisted Swedish companies' voluntary choice to use IFRS or K3
  • Adrian Granat
  • Carl Arenander

    Student thesis: Bachelor


    Business activity and financial reporting affect many different stakeholders but also society as a whole. Securing financial information is essential for a functioning economic landscape. In the EU, most countries require listed companies to report according to IFRS. Unlisted companies' financial reporting is not as tightly regulated. Previous research that studies unlisted companies has focused primarily on macroeconomic factors affecting countries and companies that voluntarily apply IFRS. The purpose of this study is to investigate which factors influence larger unlisted Swedish companies in considering voluntarily use IFRS instead of the K3 regulations.


    The study uses a quantitative research strategy and tests hypotheses that are formulated regarding the factors "size", "industry" and "business area". The influence of these factors has been highlighted by previous research as relevant for unlisted companies to explain the choice of accounting rules are used by these companies. A desk survey was conducted in which the companies' annual reports were reviewed to obtain the necessary information. Subsequently, the sample was divided into two groups, (15) K3 companies and (15) IFRS companies. These companies were selected from a total of 875 companies that were reviewed.


    The results of this study show that there is a certain statistical correlation between the factors "size" and "area of ​​operation" and the accounting rules used by the companies. The size of the company and the nature of its market (national or international) do seem to affect which accounting rules they use. However, we were unable to demonstrate any connection between industry and the accounting rules used by the companies

    Date of Award2019-Nov-12
    Original languageSwedish
    SupervisorMaria Bengtsson (Supervisor) & Elin Smith (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)


    • voluntary introduction of ifrs
    • k3
    • unlisted companies

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