Sökning: "D- finansiering"
Visar resultat 1 - 5 av 631 uppsatser innehållade orden D- finansiering.
1. Preventing a "derailment" of strategy: A single-case study on how green early-stage companies can drive a proactive sustainability strategy using MCSD-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering
Sammanfattning : This paper aims to fulfill two interrelated purposes by investigating (i) how green early-stage companies can use MCS to maintain a proactive sustainability strategy in a high-growth setting, and (ii) how green early-stage companies can design MCS to maintain employees' intrinsic motivation for sustainability. By applying the theoretical lens of the Object of Control framework and intrinsic motivation, the single-case study explores how sustainability-related MCS is employed to drive sustainability strategy and how controls can be designed to maintain employees' intrinsic motivation for sustainability. LÄS MER
2. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary settingD-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering
Sammanfattning : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. LÄS MER
3. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remunerationD-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering
Sammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER
4. Lost in The Grocery Aisle: Navigating the challenges of food waste management through performance measurement systems and sensemakingD-uppsats, Handelshögskolan i Stockholm/Institutionen för företagande och ledning; Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering
Sammanfattning : This paper aims to uncover how Sustainability Performance Measurement Systems (SPMS), and more specifically KPIs, can be used as tools to make sense of the challenges inherent to sustainability management, within the specific empirical setting of food waste. Through a case study based on a global food retailer in Sweden, we aim to comprehend how employees use food waste KPIs to make sense of the challenges inherent to food waste management. LÄS MER
5. Framing the facets of ESG: A qualitative study on how ESG information is presented by asset managers in conversations with institutional investorsD-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering
Sammanfattning : This qualitative study explores how asset management professionals frame ESG information in conversations with institutional investors by drawing upon framing theory. While prior academic research has mainly focused on the integration of ESG factors into investment practice, our study focuses on the communicative domain following integration in the investment process. LÄS MER