Sökning: "Accounting Standard."

Visar resultat 1 - 5 av 441 uppsatser innehållade orden Accounting Standard..

1. 1. Redovisning av biologisk mångfald i skogsbranschen

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Frida Olsson; Lovisa Andersson; [2024-02-20]
   Nyckelord :Biologisk mångfald; SCA; Sveaskog; Skogsbranschen; GRI; Intressenter; Redovisningskommunikation; Hållbarhetsredovisning; Integrerad rapportering;

   Sammanfattning : Bakgrund och problemdiskussion: Hållbarhet har blivit allt mer relevant i dagens samhälle och inte minst för företag. En av branscherna i Sverige som påverkas mycket av hållbart tänkande och agerande är skogsbranschen på grund av dess storlek, betydelse och karaktär. LÄS MER

3. 2. "GRI PÅ STEROIDER" : Hur en större revisionsbyrå formar och anpassar sig tillEU:s nya direktiv för hållbarhetsrapportering (CSRD)

   Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälle

   Författare :Sandra Andersson; Jesper Sundqvist; [2023]
   Nyckelord :Corporate Sustainability Reporting Directive; European Sustainability Reporting Standards; hållbarhetsrapportering; hållbarhetsdirektiv;

   Sammanfattning : The new sustainability directive Corporate Sustainability Reporting Directive [CSRD] isdescribed as the biggest thing that has happened since International Financial ReportingStandards [IFRS] was implemented in the reporting world. A watered-down Non-FinancialReporting Directive [NFRD] will be given new strength through CSRD, which entails higherand stricter requirements for reporting companies to report sustainability information to, amongother things, improve comparability and credibility, and as a step on the way to equatingsustainability reporting with financial reporting. LÄS MER

4. 3. 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

5. 4. The Moderating Role of Employee Skill on the Relationship between R&D Intensity and Firm Performance

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Devansh Sharma; Wanni Arachchige Ishan Asiri Kumara; [2023]
   Nyckelord :Research Development; Return on Assets; Market Capitalization; Employee Training; Employee Productivity; Business and Economics;

   Sammanfattning : This paper investigates the moderating effect of employee skill, as measured by employee productivity and training, on the relationship between R&D spending, measured as R&D intensity, and firm performance, measured as ROA, for the accounting-based standard, and market capitalization, for the market-based standard. The study employs a hierarchical Pooled OLS logistic regression and a Fixed Effects regression model, to account for the structure of the panel data. LÄS MER

7. 5. Carbon Accounting and SeaweedOffsets : An overview of some current carbon accounting methodologiesand the emerging sector of seaweed carbon offsets

   Master-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik

   Författare :Alice Rudberg; [2023]
   Nyckelord :carbon accounting; carbon offsets; carbon credits; blue carbon; seaweed offsets; climate mitigation; sustainability; klimatkompensering; klimatberäking; begränsning av klimatförändringar; alger; tång; hållbarhet;

   Sammanfattning : As the anthropogenic emissions of greenhouse gases (GHGs) have increased and received moreattention, the need for climate mitigation solutions has become more urgent. Today, several methodologies for carbon accounting exists, as well as the possibility to offset emissions by buying carbon offsets. LÄS MER