Sökning: "Accounting regulation"

Visar resultat 11 - 15 av 205 uppsatser innehållade orden Accounting regulation.

  1. 11. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :MiRi Lee; Jenny Cerpa Veliz; [2023]
    Nyckelord :Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

    Sammanfattning : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. LÄS MER

  3. 12. Fastighetsvärdering i en tunn marknad – En problematik för värderare och banker

    Master-uppsats, Lunds universitet/Fastighetsvetenskap

    Författare :Jesper Mattsson; Jakob Sonesson; [2023]
    Nyckelord :fastighetsvärdering; fastighetsmarknaden; kommersiella fastigheter; transaktioner; tunn marknad; finansiering; långivning; redovisning; Business and Economics;

    Sammanfattning : Transaktionsvolymerna för fastigheter i Sverige minskade med 42% under 2022, vilket har skapat en brist på referensobjekt för fastighetsvärderingar. Räntehöjningar och ökad inflation har skapat osäkerhet på marknaden och kan leda till stora konsekvenser för långivare och fastighetsföretag, samt den finansiella stabiliteten. LÄS MER

  4. 13. Life cycle assessment of timber high-rise building structures : Case study of a project examined in the context of French environmental regulation (RE2020)

    Master-uppsats, KTH/Byggnadsmaterial

    Författare :Corentin Le Gall; [2023]
    Nyckelord :;

    Sammanfattning : The damages that the building sector does to the environment can no longer be ignored and need to be approached with a life cycle assessment (LCA). Advantages to build in wood and to build dense cities lead to a potential “two birds in one stone” effect regarding high-rise massive timber construction. LÄS MER

  5. 14. Early Insights in Accounting for the EU Taxonomy: A Case Study on an Industrial Company's Responses and Internal Implications

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

    Författare :Johan Elam; Mattias Löfvenberg; [2022]
    Nyckelord :Institutional pressure; Management control systems; Strategic responses; Sustainability reporting; EU Taxonomy;

    Sammanfattning : Scholars and practitioners have recently struggled in defining and integrating sustainability. In response, the European Commission enforced the Regulation (EU) 2020/852 in July 2020. Establishing a standard classification tool, defining environmentally sustainable economic activities to relocate financial flows towards low-carbon activities. LÄS MER

  7. 15. Can you trust the process? A study about the relationship between governance structures and management control in Swedish municipalities

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Victor Hedman; Madeleine Axelsson; [2022]
    Nyckelord :Governance in public sector; New public management; Post-new public management; Management Control in public sector; Management control as packages.; Business and Economics;

    Sammanfattning : Title: Can you trust the process? A study about the relationship between management control and governance structures in Swedish municipalities Seminar date: 1st of June, 2022. Course: BUSN79, Degree project in Accounting and Finance, Master level, 15 ECTS Authors: Madeleine Axelsson and Victor Hedman Supervisor: Johan Dergård Keywords: Governance in public sector, New public management, Post-new public management, Management Control in public sector, Management control as packages. LÄS MER