Sökning: "Sofie Karlquist"

Hittade 2 uppsatser innehållade orden Sofie Karlquist.

1. 1. Interpreting interpretations - An exploratory study of enforcement authorities' interpretation of IFRS

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

   Författare :Sofie Karlquist; Linnea Guhnby; [2018]
   Nyckelord :IFRS; Enforcement; Epistemic communities; Interpretation differences;

   Sammanfattning : This thesis investigates the identified research gap concerning enforcement of IFRS, in the presence of potential interpretation differences. An exploratory, qualitative case study has been made to analyse one enforcement process in Sweden involving six authorities, forming their opinion on whether the company of interest had violated IAS 39 when valuing its trading portfolio. LÄS MER

3. 2. Företags riskbenägenhet och könsfördelning i styrelsen - En studie på svensk data

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

   Författare :Sofie Karlquist; Oscar Bjurviken; [2016]
   Nyckelord :Gender diversity; Boardroom; Firm risk propensity;

   Sammanfattning : This thesis examines the relationship between the proportion of women in Swedish boardrooms and firm risk propensity, and if there are any differences between listed and unlisted companies. The dataset consists of data from 26,630 listed and unlisted Swedish companies from the years 2010-2014, on which cross-sectional regression analyses are performed. LÄS MER