Sökning: "standard-setting"

Visar resultat 1 - 5 av 72 uppsatser innehållade ordet standard-setting.

  1. 1. 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

  3. 2. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

    Författare :Heidi Hiltunen; Johanna Lindegren; [2023]
    Nyckelord :Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Sammanfattning : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. LÄS MER

  4. 3. Assessing Credibility in the Voluntary Carbon Market? Developing, testing, and evaluating a credibility assessment framework using the Integrity Council for the Voluntary Carbon Market as a case study

    Master-uppsats, Lunds universitet/Internationella miljöinstitutet

    Författare :Tim Ziegler; [2023]
    Nyckelord :voluntary carbon market; ICVCM; credibility; assessment framework; Earth and Environmental Sciences;

    Sammanfattning : Voluntary carbon markets (VCM) have grown significantly over the past years. However, the VCM is facing a ‘credibility crisis’ due to governance, technical, and market issues. Notably, despite the significant role of credibility in the VCM, a lack of systematic assessment frameworks in this area is discerned. LÄS MER

  5. 4. Drivers of Engagement in Standardization and Relationship to Company Performance

    Magister-uppsats, Blekinge Tekniska Högskola/Institutionen för industriell ekonomi

    Författare :Alberto Gonzalez Escudero; Anton Khaplanov; [2022]
    Nyckelord :Standardization; company performance; voluntary consensus standards; participation in standardization; standardization participation intensity;

    Sammanfattning : Background:Engagement in technical standardization – both through following standards, as well as through participation in the creation of new standards – is an important part of the business strategy of a technology company. Companies face decisions on whether to participate, and if so, how, where and to what extent. LÄS MER

  7. 5. Lobbying på IFRS 7 : En kvantitativ studie på 89 intressenter med avseende på argumentation

    Kandidat-uppsats, Högskolan i Gävle/Företagsekonomi

    Författare :Amin Al-Sabti; Alexander Johansson; [2022]
    Nyckelord :Lobbying; IFRS 7; IFRS; IASB; argumentation; accounting standards; Lobbying; IFRS 7; IFRS; IASB; argumentation; redovisningsstandarder;

    Sammanfattning : Titel: Lobbying på IFRS 7: En kvantitativ studie på 89 intressenter med avseende på argumentation. Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi.  Författare: Alexander Johansson och Amin Al-Sabti.  Handledare: Jan Svanberg. LÄS MER