Sökning: "Matching Principle"

Visar resultat 1 - 5 av 12 uppsatser innehållade orden Matching Principle.

  1. 1. A Comparative Analysis of the Performance of Euro-Denominated Green and Conventional Bonds

    Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Liina-Johanna Leeve; Lois Anum; [2019]
    Nyckelord :Green Bonds; Conventional Bonds; Sustainable Investments; Corporate Bonds; Fama-Macbeth Regression; Fama-French Model; Matching Principle; Merton Model; Business and Economics;

    Sammanfattning : The green bond market has seen exponential growth since its boom in 2013 but literature on this topic is considered woefully inadequate. This research paper therefore seeks to compare the performance of European green bonds against its conventional counterparts. LÄS MER

  2. 2. IFRS 15 - Ny intäktsredovisningsstandard

    M1-uppsats, Södertörns högskola/Företagsekonomi; Södertörns högskola/Företagsekonomi

    Författare :Abid Juma; Leonardo Sarkar; [2018]
    Nyckelord :IFRS 15; Accrual accounting; Revenue Recognition; Large Cap; Completion Method; Matching Principle; Realization Principle; Contract; Balance-based Approach; IFRS 15; Periodiserad redovisning; Intäktserkännande; Large Cap; Successiv Vinstavräkning; Matchningsprincipen; Realisationsprincipen; Kontrakt; Balansorienterat synsätt;

    Sammanfattning : Bakgrund/Problemdiskussion: Framtagandet av intäktsstandarden IFRS 15 påbörjades efter ett antal skandaler som visat på en problematik i det traditionella synsättet med att erkänna intäkter. Ett flertal debatter har uppkommit i hur den nya omfattande intäktsstandarden kommer ge effekt i redovisningen. LÄS MER

  3. 3. Capital Structure in the Real Estate and Construction Industry - An empirical study of the pecking order theory, the trade-off theory and the maturity-matching principle

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Astrid Seeman; Lars Jacobson; [2017-06-02]
    Nyckelord :The pecking order theory; The trade-off theory; The maturity-matching principle; Swedish real estate industry; Swedish construction industry; Static panel data regression;

    Sammanfattning : The aim of this report is to test if the real estate industry and the construction industry in Sweden are described by the pecking order theory, trade-off theory and/or the maturity-matching principle by investigating determinants of capital structure in the two industries separately. The theoretical framework used in this report is the pecking order theory, the trade-off theory and the maturity-matching principle in order to establish the research topic. LÄS MER

  4. 4. Progressive Depreciation in Housing Cooperative Associations –A case study on norm setters’ and practitioners’ arguments in a debate

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Johanna Lindberg; Emma Maesel; [2014-06-17]
    Nyckelord :Housing cooperative association; progressive depreciation; depreciation methods; K2 K3; accounting norms and practice; Sweden;

    Sammanfattning : Background and Problem: The question of whether or not progressive depreciation on buildings in housing cooperative associations (HCAs) should be allowed is something that has been discussed for years. Assuming that the progressive method will not be allowed and hence will be replaced by the straight-line method, the costs will be brought forward. LÄS MER

  5. 5. Värdering av lager i lantbruk : Går det att värdera ett växande lager?

    Kandidat-uppsats, Högskolan i Halmstad/Sektionen för ekonomi och teknik (SET); Högskolan i Halmstad/Sektionen för ekonomi och teknik (SET)

    Författare :Eva Nilsson; Emma Bengtsson; [2013]
    Nyckelord :;

    Sammanfattning : Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. LÄS MER