Sökning: "Michaela Appelkvist"

Hittade 2 uppsatser innehållade orden Michaela Appelkvist.

1. 1. Country-by-Country Reporting: A study on how Swedish MNEs prepare for the new transfer pricing documentation requirement

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

   Författare :Michaela Appelkvist; Olivia Jansson; [2016]
   Nyckelord :Country-by-Country Reporting; BEPS Action Plan; Transfer Pricing; Management Control Systems; Stakeholder Management;

   Sammanfattning : This paper employs a hybrid methodological approach to study the impact of the steps taken to comply with the new transfer pricing documentation requirement, Country-by-Country (CbC) reporting, on the management control system (MCS) in a Swedish multinational enterprise (MNE). Based on the empirical case study findings and the results from the industry survey, we find that there are inconsistencies between how transfer pricing policies are developed according to the arm's length principle (ALP) and how the outcome from those policies are documented in the common CbC report model template developed by the OECD. LÄS MER

3. 2. CEO Succession and Big Bath Accounting - A study of how succession and compensation affects a CEO's discretionary accounting decisions

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

   Författare :Sanne Ståhl; Michaela Appelkvist; [2014]
   Nyckelord :Big Bath; Discretionary Accruals; Earnings Management; CEO Compensation; Sweden;

   Sammanfattning : This study aims to investigate whether the event of a CEO succession affects discretionary accounting decisions. Data is collected from companies on the Stockholm Stock Exchange over the period 1998-2012 and the Modified Jones Model is used to determine the level of discretionary accruals. LÄS MER