Sökning: "Accounting policy choice"

Visar resultat 1 - 5 av 9 uppsatser innehållade orden Accounting policy choice.

  1. 1. The pricing accuracy of the unbiased RIV model

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

    Författare :Jonny Jin; Daniel Klingberg; [2023]
    Nyckelord :Pricing accuracy; Residual income valuation; Unbiased accounting; Accounting measurement bias; Conservative accounting;

    Sammanfattning : This paper aims to investigate whether the pricing accuracy of the RIV model is improved with unbiased accounting. The introduction of the Feltham-Ohlson model has left researchers with an eagerness to propose a RIV model with high pricing accuracy. LÄS MER

  3. 2. Being attached to an unsustainable lifestyle : A case study on accounting for the persistence of high emission lifestyles using an Ontological Security Lens

    Master-uppsats, Linköpings universitet/Tema Miljöförändring

    Författare :Daniella Magnusson Roppen; [2021]
    Nyckelord :Climate change; High emission lifestyle; Ontological security; Policy; Transformation;

    Sammanfattning : To fully acknowledge the complexity of the climate change, responses to climate change needs to be redefined, taking into consideration social aspects.  In this study, I explored the social aspect of ontological security defined as a lens to understand high emission lifestyles. LÄS MER

  4. 3. Nedskalning av globala visioner till lokala klimatstrategier : En analys av Oslo kommuns klimatstrategi

    Kandidat-uppsats, Linköpings universitet/Tema Miljöförändring

    Författare :Anna Adolfsson; Linnea Johansson; [2021]
    Nyckelord :Climate strategy; Global vision; Downscaling climate policy; Local climate work; Municipal strategies; CCS; Climate goals; Sustainability work; Climate adaptation; Klimatstrategi; Global vision; Nedskalning av klimatpolitik; Lokalt klimatarbete; Kommunala strategier; CCS; Klimatmål; Hållbarhetsarbete; Klimatosmtällning;

    Sammanfattning : Uppsatsens syfte är att analysera hur nedskalning av en global vision till en lokal kontext tar sig uttryck i Oslo kommuns klimatstrategi. Valet av Oslo kommuns klimatstrategi som studieobjekt baserades på Oslos samarbete med UN-Habitat samt utnämnandet av Oslo till Europas miljöhuvudstad 2019 och Norges petroleumverksamhet. LÄS MER

  5. 4. Decision-Making in the United States: Accounting for Belief Systems and Images

    Kandidat-uppsats, Malmö universitet/Fakulteten för kultur och samhälle (KS)

    Författare :Irene de Boer; [2020]
    Nyckelord :foreign policy;

    Sammanfattning : Despite many important findings in the study of cognitive approaches to decision-making, much remains unclear. Rather than asking why decision-makers made a particular choice, this thesis is interested in asking how such decisions are warranted by the speakers, how potential criticisms are averted, and how such decisions establish a particular self-image. LÄS MER

  7. 5. The mostly harmless accounting conservatism: a research on conditional conservatism in Sweden

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

    Författare :Xiaoyu Ma; Dongyang Liu; [2019]
    Nyckelord :Conditional conservatism; Monetary policy; Macro-accounting; Aggregate earning property;

    Sammanfattning : This study investigates the bilateral association between conditional accounting conservatism and macroeconomic indicators in Sweden. From Macro-to-micro, we analyze how monetary policy affects individual firm's conservative reporting choice. LÄS MER