Sökning: "D- finansiering"

Visar resultat 1 - 5 av 643 uppsatser innehållade orden D- finansiering.

1. 1. Value Relevance of Capitalized Intangibles

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Adam Groundstroem; Martin Svedin; [2024]
   Nyckelord :Intangible assets; Capitalization; Value relevance; Financial Reporting;

   Sammanfattning : This study aims to examine the value relevance of different accounting treatments of intangibles. We investigate the immediate expensing of intangible investments in Research and Development (R&D) and Selling, General, and Administrative (SG&A) and, by using methods that attempt to adjust financial statements, we investigate if capitalizing these investments results in a measure with higher value relevance. LÄS MER

3. 2. Preventing a "derailment" of strategy: A single-case study on how green early-stage companies can drive a proactive sustainability strategy using MCS

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Michaela Jungner; Johan Kajerdt; [2023]
   Nyckelord :MCS; proactive sustainability strategy; intrinsic motivation; formal controls; informal controls;

   Sammanfattning : This paper aims to fulfill two interrelated purposes by investigating (i) how green early-stage companies can use MCS to maintain a proactive sustainability strategy in a high-growth setting, and (ii) how green early-stage companies can design MCS to maintain employees' intrinsic motivation for sustainability. By applying the theoretical lens of the Object of Control framework and intrinsic motivation, the single-case study explores how sustainability-related MCS is employed to drive sustainability strategy and how controls can be designed to maintain employees' intrinsic motivation for sustainability. LÄS MER

4. 3. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Tilde Emilsson; Ebba Kjellberg; [2023]
   Nyckelord :Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

   Sammanfattning : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. LÄS MER

5. 4. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :August Forsell; Daan van Elk; [2023]
   Nyckelord :Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Sammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER

7. 5. The Missing Ingredient: How to improve value investing in the information age

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Robin Grawe; Kjell Thomsen; [2023]
   Nyckelord :Value investing; Fama-French; Intangible Assets; Accounting-based valuation;

   Sammanfattning : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. LÄS MER