Sökning: "2009 redovisning"

Visar resultat 1 - 5 av 366 uppsatser innehållade orden 2009 redovisning.

1. 1. Searching for answers in a hybrid setting

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

   Författare :Natran Tzagai; Claus Royo; [2024]
   Nyckelord :SIF; Hybrid organization; SPMS; PMS; Strategy;

   Sammanfattning : This thesis investigates Performance Measurement Systems (PMS) in hybrid organizations, focusing on their alignment with strategic objectives. It underscores the complexity of PMS design and implementation in these multifaceted entities, reflecting on the greater efficacy achieved when diverse components are synergistically combined. LÄS MER

3. 2. Nedskrivning av goodwill : Med perspektiv på tidigare kriser och earnings management

   Kandidat-uppsats, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

   Författare :David Ericson; Thi Hue Tran Bui; [2023]
   Nyckelord :Goodwill; Impairment of goodwill; The financial crisis; Covid-19 pandemic; Earnings management; Positive accounting theory; IFRS 3; IAS 36.; Goodwill; Nedskrivning av goodwill; Finanskrisen; Covid-19-Pandemin; Earnings managment; Positiv redovisningsteori; IFRS 3; IAS 36;

   Sammanfattning : År 2005 infördes ett nytt regelverk inom redovisning för hantering av den immateriella tillgången goodwill vid namn IAS 36, som innebär att goodwill ska prövas för nedskrivning varje år. En nedskrivningsprövning ska upptäcka om en tillgångs redovisade värde inte längre överensstämmer med verkligt värde. LÄS MER

4. 3. Balancing the books and the planet: A single-case study investigating the relation between sustainability involvement and the occupational identity of management accountants

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

   Författare :Hedda Jonasson Blank; Jakob Söderblom; [2023]
   Nyckelord :Occupational identity; Sustainability reporting; Management accountant practices; Aspirational identities; Role enlargement;

   Sammanfattning : Through practice of a single-case study, this paper aims to shed new light on the interdisciplinary area of management accountants' approach to, and involvement in, sustainability-related activities. Through the application of identity theory, with particular influence from Hughes' (1951) findings of a moral division of labour and Thornborrow and Brown's (2009) concept of aspirational identities, we show the existence of an interdependent relationship between the occupational identity of management accountants, and their engagement towards sustainability reporting and adjacent activities. LÄS MER

5. 4. Making Sense of Servitization

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

   Författare :Arne Rubin; Jesper Wolters; [2022]
   Nyckelord :Servitization; strategic change; business models; sensemaking; narratives;

   Sammanfattning : As many companies are making strategic shifts towards servitization business models, there has been increasing requests for research on accounting for servitization. Firms that are pursuing such a shift serve as a good starting point to study how accounting is affected. LÄS MER

7. 5. Governed by the Owner or Governed by Debt? The impact of a change in ownership and debt on the working capital management of Private Equity buyouts in Sweden

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

   Författare :Josefine Lundquist; Wilhelm Michaelsen; [2022]
   Nyckelord :Working capital management; Agency theory; Private equity; Financial debt;

   Sammanfattning : This study examines the impacts of a change in ownership and financial debt on the working capital management of private equity buyouts in the Swedish market. Based on a sample of 134 Swedish buyouts that occurred between the second half of 2009 and first half of 2017, we first analyze the three post buyout-year changes in net working capital, defined as inventory + accounts receivable - accounts payable, followed by investigating the relationship between financial debt/assets and net working capital metrics using post buyout-year panel data. LÄS MER