Sökning: "Heidi Hiltunen"

Hittade 2 uppsatser innehållade orden Heidi Hiltunen.

1. 1. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

   Författare :Heidi Hiltunen; Johanna Lindegren; [2023]
   Nyckelord :Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

   Sammanfattning : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. LÄS MER

3. 2. Enable through the label

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategi

   Författare :Heidi Hiltunen; Emma Wähl; [2021]
   Nyckelord :Sustainability labels; Priming; Nudging; Online fashion retailing; Sustainable consumption;

   Sammanfattning : Sustainability within fashion retailing is a subject attracting increasing attention and the clothing industry has a large environmental and social impact. Several online fashion retailers have adopted sustainability labels in their assortments in order to meet the new demands and impact the customer behavior. LÄS MER