Sökning: "D- finansiering"

Visar resultat 1 - 5 av 500 uppsatser innehållade orden D- finansiering.

  1. 1. Earnings management research design - An evaluation of aggregate and specific accruals models

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

    Författare :Carl-Hugo Alhanko; Cecilia Hällzon; [2019]
    Nyckelord :Earnings management; Model design; Accruals models; Opportunistic behaviour;

    Sammanfattning : This study aims to evaluate whether accruals models are useful to detect earnings management in listed Swedish companies. We analyse the ability of aggregate and specific accruals models to detect manipulation, to provide unbiased estimates of discretionary behaviour and to identify known cases of accruals fraud. LÄS MER

  2. 2. Management control systems in digital native companies

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

    Författare :Amanda Ahren Moonga; Anton Berzelius; [2019]
    Nyckelord :Digital native companies; Management control systems; Accounting function;

    Sammanfattning : This paper aims to investigate how digital native companies design and use management control systems with regard to digital innovation. Existing literature on management control and digital innovation are concerned with companies that are in the midst of a digital transformation process. LÄS MER

  3. 3. An empirical investigation of the relationship between green bonds issuance and firm value and financial performance

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

    Författare :Qinglan Huang; Yuanyuan Li; [2019]
    Nyckelord :corporate green bond; firm value; profitability;

    Sammanfattning : This thesis examines how the stock market responses to the announcement of green bond issuance and compares the different stock market reactions to the announcement of green bond issuance and the announcement of regular bond issuance through event study using stock return data. In addition, this thesis investigates the relation between the issuance of green bond and firm value as well as the association between the issuance of green bond and profitability using firm-level data from 2013 to 2018. LÄS MER

  4. 4. The Data Scientist: A Cuckoo in the Management Accountant's Nest?

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

    Författare :Christoph Beis; Andreas Friedrich; [2019]
    Nyckelord :Business Intelligence Analytics; Business Partner; Data Scientist; Jurisdictional Competition; Management Accounting;

    Sammanfattning : Data Science has been one of the most used buzzwords on corporate agendas in recent years and with it, a new professional, the data scientist, has entered the organizational stage. Surprisingly, Management Accounting literature has not investigated the role of data scientists and their interactions with management accountants so far. LÄS MER

  5. 5. Board Characteristics and Corporate Social Responsibility Assurance: What Factors Matter in the U.S. Market?

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

    Författare :Xinran He; Jingyi Zhang; [2019]
    Nyckelord :Corporate social responsibility; Assurance; Voluntary disclosure; Board characteristics; Corporate governance;

    Sammanfattning : This study aims to examine the influence of board characteristics - the critical components in the corporate governance mechanisms - on the adoption of corporate social responsibility (CSR) assurance. Based on a sample of 328 listed U.S. LÄS MER