Sökning: "Philip Shen"

Hittade 2 uppsatser innehållade orden Philip Shen.

1. 1. Restructuring Provisions as an Earnings Management Tool

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

   Författare :Daniel Chodorowski; Philip Shen; [2015]
   Nyckelord :Earnings Management; Restructuring; Discretionary Accruals; Classification-shifting;

   Sammanfattning : This paper seeks to investigate whether the utilization of restructuring provisions is used as a tool for earnings management. By focusing on the utilization rather than the creation of new provisions, the phenomenon of classification shifting is studied. LÄS MER

3. 2. Styrreglage för hållbarhetsstyrning - En fallstudie av hur företags interna styrning aktiverar Levers of Control för att uppfylla hållbarhetskrav

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

   Författare :Oscar Andersson; Philip Shen; [2014]
   Nyckelord :Management Control Systems; Material Compliance; Levers of Control; ABB; Sustainability;

   Sammanfattning : The connection between management control systems for controlling sustainability and a firm's motivation for engaging in sustainability is not completely understood (Arjaliès & Mundy, 2013). The aim of this thesis is to develop a more profound understanding for management control in achieving sustainable companies. LÄS MER