Sökning: "D- finansiering"

Visar resultat 1 - 5 av 539 uppsatser innehållade orden D- finansiering.

  1. 1. eSports as a promissory economy: An empirical study on how accounting can be used to enable the commercial development of emerging sports

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

    Författare :Felix Bensberg; Johannes Pauleikhoff; [2020]
    Nyckelord :eSports; accounting in sports; commercialisation; promissory economy; performativity;

    Sammanfattning : In this paper, it is examined how accounting can be used to enable the commercial development of emerging sports. Building on Mouritsen and Kreiner's (2016) findings regarding the relationship between accounting and decision as promises, the eSports industry is identified as the case of a promissory economy, where promising agents construct a "regime of hope" (Brown, 2005), which pictures a thriving future for the industry. LÄS MER

  2. 2. Becoming a Creative Performer - How creative workers endure in a business-oriented world

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

    Författare :Ellen Brantberg; Anna Loverus; [2020]
    Nyckelord :Creative workers; Accounting; Foucault; Hybrid-identity; Cross-functional teams;

    Sammanfattning : In this thesis we examine how creative workers manage their performance at work, and how they are affected by the tensions between creativity and accounting. By drawing on a cross-sectional interview study we aim to provide a comprehensive understanding for how the creative worker is involved in accounting for creative performance. LÄS MER

  3. 3. Profit Expectations of Startups in the Nordics

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

    Författare :Ian Clark; Junehee Han; [2020]
    Nyckelord :Fundamental valuation; implied return on equity; profit expectations; residual income valuation; startups;

    Sammanfattning : This paper investigates the reasonableness of the expected returns on equity for startups in the Nordics. With a sample of 109 companies listed in Sweden, Norway, Finland, and Denmark, we deduce the market's expected profitability represented by the implied return on equity from a Residual Income Valuation (RIV) model through reverse engineering. LÄS MER

  4. 4. What Anchors New Strategies? The Role of MCS Hierarchies in Strategic Change Towards Sustainability

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

    Författare :Amanda Blomdahl; Hugo Nordström; [2020]
    Nyckelord :Strategic change; Sustainability; Management control anchor practices; Organisational identity;

    Sammanfattning : In this paper, we conduct a single case study of the R&D department of TransportCo to explore the role of hierarchies within MCS (Management Control System) packages in reprioritizing R&D efforts to drive strategic change towards sustainability. Through integrating strategic change literature and the notion of anchor practices, we show how MCSs play unequally important parts in implementing strategic change. LÄS MER

  5. 5. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting

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

    Författare :Love Berggren; Li Ji; [2020]
    Nyckelord :Mandatory sustainability reporting; Unlisted firms; Cost of debt;

    Sammanfattning : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. LÄS MER