Sökning: "Accounting regulation"

Visar resultat 21 - 25 av 205 uppsatser innehållade orden Accounting regulation.

1. 21. Perceptions of the Swedish audit and business communities on sustainability reporting : A quantitative study on the differences between the two populations

   Master-uppsats, Umeå universitet/Företagsekonomi

   Författare :Jonatan Höjlind; Ezra Anglemier; [2022]
   Nyckelord :;

   Sammanfattning : This thesis explores the differences between the Swedish audit and business communities in their perceptions of sustainability reporting. We explore the link between accounting theories such as legitimacy, shareholder, stakeholder, and agency theory and our sample groups. By utilizing statistical testing of the differences in mean values. LÄS MER

3. 22. DEMOCRATIC PARTICIPATION IN ENVIRONMENTAL PERFORMANCE A cross-country study on the environmental effects of equal citizen political participation

   Master-uppsats, Göteborgs universitet/Statsvetenskapliga institutionen

   Författare :isabel wilson; [2021-07-20]
   Nyckelord :;

   Sammanfattning : Previous research on countries’ environmental sustainability practices has amassed in conflicting results why some nation states perform better (or worse) than others. Some studies determine that it is the country’s level of development and quality of government that determines stringency in environmental regulation and policy, while others point to states’ level of democracy and quality of democratic principles as the main supporting pillars to sustainability. LÄS MER

4. 23. IT identity construction of Management Accountants: A multiple case study about the influence of digitalization on Management Accountants' identity

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

   Författare :Johannes Bock; Daniel Friedrich; [2021]
   Nyckelord :Management Accounting; IT identity; Identity work; Identity regulation; Information systems;

   Sammanfattning : This paper examines how Management Accountants' IT identities are constructed in an organizational context. Current research claims that IT systems affect the role as well as the required skill set of Management Accountants and thereby change their occupational role to the forward-looking role of a "Business Partner" (Goretzki et al. LÄS MER

5. 24. ‘Väsentlig följd av avvikelse' som mellanbegrepp i väsentlighetsprincipen i ÅRL : Om bedömning av när upprättare av finansiell rapport enligt regelverket K3 får avvika från redovisningsbestämmelser

   Magister-uppsats, Högskolan i Gävle/Avdelningen för datavetenskap och samhällsbyggnad

   Författare :Susanna Harn; [2021]
   Nyckelord :;

   Sammanfattning : Mellanbegrepp inom juridiken utgör ett effektivt sätt att koppla rättsfakta (grunder) till rättsliga följder. Ett intressant mellanbegrepp inom redovisning är ‘väsentlig följd av avvikelse’ som återfinns i den allmänna väsentlighetsprincipen (2kap 3a§ Årsredovisningslagen (SFS 1995:1554) [ÅRL]) vilken ger företag vissa rättigheter att avvika från redovisningsbestämmelser när följden av avvikelsen inte är väsentlig. LÄS MER

7. 25. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

   Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen

   Författare :Jacqueline Björklund; [2021]
   Nyckelord :Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

   Sammanfattning : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. LÄS MER