Sökning: "C handelshögskolan stockholm accounting"

Visar resultat 1 - 5 av 105 uppsatser innehållade orden C handelshögskolan stockholm accounting.

1. 1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD

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

   Författare :Morten Younie; Oskar Benson; [2024]
   Nyckelord :Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

   Sammanfattning : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. LÄS MER

3. 2. Value Relevance of Capitalized Intangibles

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

   Författare :Adam Groundstroem; Martin Svedin; [2024]
   Nyckelord :Intangible assets; Capitalization; Value relevance; Financial Reporting;

   Sammanfattning : This study aims to examine the value relevance of different accounting treatments of intangibles. We investigate the immediate expensing of intangible investments in Research and Development (R&D) and Selling, General, and Administrative (SG&A) and, by using methods that attempt to adjust financial statements, we investigate if capitalizing these investments results in a measure with higher value relevance. LÄS MER

4. 3. Is Everyone Uninformed? A study of the relationship between profitability and IPO underpricing

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Niklas Willén; Jacob Jannering; [2023]
   Nyckelord :IPO Underpricing; IPO; Profitability; Information Asymmetry; Accounting Fundamentals;

   Sammanfattning : In this paper, we investigate the explanatory power of profitability on IPO underpricing through the lens of information asymmetry over different time paradigms. We find that although profitability does not have an impact on IPO underpricing in general, during the time paradigm of 2001 to 2010 it has a positive significant impact- highlighting the necessity to account for variations over time. LÄS MER

5. 4. Unemployment and Household Debt - A Practical Example

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Elias Bayat; Daniel Appelgren; [2023]
   Nyckelord :Unemployment; Household debt; Labor market; Debt overhang; OECD;

   Sammanfattning : In the previous literature, a theoretical correlation has been established in between household indebtedness and the unemployment rate. This study uses several forms of regressions and OECD data on the years 1995 - 2021 to see if this correlation exists in practice. LÄS MER

7. 5. Accounting and the Dark Side of Passionate Interest - The Case of a Swedish Elite Women's Football Team

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

   Författare :Tova Isberg; Jessica Kollberg; [2023]
   Nyckelord :Sports; Women s football; Passionate interest; Institutional logics;

   Sammanfattning : This thesis examines the interrelationship between accounting practices and the coexistence of multiple institutional logics in a Swedish elite women's football team. While previous studies have investigated the nexus of accounting and sports, the perspective of a female sports organization remains unexplored. LÄS MER