Sökning: "PRACTICES IN ACCOUNTING"

Visar resultat 16 - 20 av 155 uppsatser innehållade orden PRACTICES IN ACCOUNTING.

  1. 16. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :MiRi Lee; Jenny Cerpa Veliz; [2023]
    Nyckelord :Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

    Sammanfattning : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. LÄS MER

  3. 17. Innovation and development practices : Exploring small enterprises’ innovation and development practices

    Magister-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :Iñaki Balier López; Jakob Ribbat; [2023]
    Nyckelord :Small enterprises; innovation; development; processes; practices; improvement;

    Sammanfattning : Background: Small enterprises are critical to the Swedish and European economies accounting for a significant portion of job creation and overall employment. However, the understanding of how innovation and development are carried out within small enterprise contexts remains limited. LÄS MER

  4. 18. Value Relevance in the New Economy: A Study on Changes in Value Relevance of Accounting Information

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

    Författare :Isak Sunar Kreuger; Emilia Staaf; [2023]
    Nyckelord :Value Relevance; Equity Valuation; Classification and Regression Trees; New Economy; Financial Reporting;

    Sammanfattning : Prior research emphasizes that the failure of accounting practices to keep pace with the emergence of a new economy has caused a deterioration in the value relevance of accounting. We therefore aim to investigate how the value relevance of accounting information in Sweden has changed as the new economy has developed. LÄS MER

  5. 19. Effect of a plant-derived nutraceutical on the tolerance of axenically-cultured Artemia towards abiotic or biotic stressor

    Master-uppsats, SLU/Dept. of Animal Breeding and Genetics

    Författare :Ahumuza Allan Castro; [2023]
    Nyckelord :Artemia; Hsp70; Vibrio campbellii; plant extract; aquaculture; abiotic stressor;

    Sammanfattning : Aquaculture is one of the fastest-growing food-production industries worldwide accounting for almost half of fish used for human consumption. Super-intensive, intensive, and semi-intensive farming practices used to produce large farm fish are increasing the frequency of disease outbreaks which is a major problem affecting sustainable aquaculture growth. LÄS MER

  7. 20. The Formalized Aspects Of Sustainability Reporting : A Qualitative Analysis

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Margaux Ennassih; Abbas Esmaeilzadeh; [2023]
    Nyckelord :sustainability; reporting; management; corporate; governance; stakeholders; assurance; accounting;

    Sammanfattning : Sustainability reporting (SR) is an activity that is increasingly affecting companies.Governments and larger governing institutions legislate more on SR and constraincompanies to comply with the different standards. These standards describe preciselywhat companies must publish. Yet, our research focuses on the internal aspects ofmanaging SR. LÄS MER