Sökning: "external accounting"

Visar resultat 1 - 5 av 263 uppsatser innehållade orden external accounting.

  1. 1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Jumoke Fiyinfolu Osibuamhe; Tolulope Odunayo Ogwumike; [2023-07-04]
    Nyckelord :Earnings management; Ownership structure; Managerial; Institutional; Highest holder; Nigeria; entrenchment;

    Sammanfattning : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. LÄS MER

  3. 2. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    Master-uppsats, Lunds universitet/Innovationsteknik

    Författare :Rebecca Ahlin; Anna Malmberg; [2023]
    Nyckelord :Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Sammanfattning : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. LÄS MER

  4. 3. Narrating spheres of influence : An analysis of Russian and Chinese strategic narratives

    Master-uppsats, Försvarshögskolan

    Författare :Kasper Axelsson; [2023]
    Nyckelord :sphere of influence; strategic narratives; China; Russia; narrative analysis;

    Sammanfattning : This thesis compares the projection of strategic narratives in Chinese and Russian state media narratives in their pursuit of spheres of influence. Previous research about spheres of influence have sought to explain why and how spheres of influence are maintained and under what circumstances one’s sphere is accepted or rejected by external great powers. LÄS MER

  5. 4. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors

    Master-uppsats, SLU/Dept. of Economics

    Författare :Mahesh Kumar Shrestha; [2023]
    Nyckelord :discrete choice experiment; investment preference; GHG target; carbon information; target progress; carbon disclosure; non-professional investors; impact investing; sustainable and responsible investments; SRI;

    Sammanfattning : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. LÄS MER

  7. 5. To What Extent Top Managers' Compensation Impacts the Risk Aversion Phenomenon?

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Maxime EONNET; Mathieu RUBY; [2023]
    Nyckelord :Executive Compensation; Risk Aversion; Agency Theory; Risk-taking Factors; Long-term; Short-term; Objectives; Accounting;

    Sammanfattning : Executive compensation and its issues are a very sensitive subject, to be taken with apinch of salt, but it is above all a fascinating subject, which deserves a more globalunderstanding from people. Our study thus aims to determine to what extent executivecompensation and its structure, which may seem complex at first glance, play a role inthe risk aversion of executives. LÄS MER