Sökning: "Redovisning process"

Visar resultat 1 - 5 av 366 uppsatser innehållade orden Redovisning process.

1. 1. Doing Well by Doing Good - a Pipe Dream or Reality?

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

   Författare :Marcus Wästlund; Marcus Delaoglou; [2024]
   Nyckelord :Private Equity; Acquisition Process; ESG; Cognitive Frames; Frame Tactics;

   Sammanfattning : Abstract: Prior research lacks definitive proof of ESG's impact on profitability, yet there's an increased demand for sustainable investments in private equity. This study investigates how private equity firms navigate ESG and financial considerations in their investments. LÄS MER

3. 2. Circumventing The Bias. A case study of a company's capital budgeting process and its link to achieving organizational ambidexterity

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

   Författare :Alexander Williamsson; Leo Bastås; [2024]
   Nyckelord :Capital budgeting; ; Organizational Ambidexterity; Exploitation; Exploration;

   Sammanfattning : This study utilizes in-depth interviews to examine the capital budgeting process of a multinational company, in order to understand its approach to organizational ambidexterity. When faced with a harsh economic environment and tougher financial demands, it is crucial for firms to exploit profitable capabilities in the short-run, but also to explore future highly uncertain opportunities. LÄS MER

4. 3. Green Numbers in Grey Areas: A study on what methods credit analysts use to integrate incomplete ESG data in the credit rating process

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

   Författare :Erik Voss-Schrader; Gustav Ryhre; [2024]
   Nyckelord :Credit; Debt; Rating; ESG; Epistemic;

   Sammanfattning : In response to the urgent need to address global warming, this study investigates the efforts of two credit rating agencies (CRAs), Aries and Orion, to integrate environmental, social, and governance (ESG) factors into their financial analyses amidst challenges posed by inconsistent and unstandardized data. Based on interviews with nine CRA representatives and Knorr Cetina's theory of epistemic cultures, the present study reveals the difficulties faced by the CRAs with directly linking ESG factors to credit ratings. LÄS MER

5. 4. Gendered organization, gendered incentives?: A qualitative study examining how women in private equity perceive incentive systems

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

   Författare :Bianca Wetter; Freja Tärning; [2024]
   Nyckelord :Women in private equity; Incentive structures; Male-dominated industries; Gendered organizations;

   Sammanfattning : This thesis examines the perceptions of incentives held by women in the male-dominated profession of private equity. It specifically explores gender differences related to incentives and investigates whether women perceive incentives to be structured in ways that disfavor the female gender. LÄS MER

7. 5. Influential Factors and Key Actors Shaping Sustainability Assurance Opinions: A Case Study of a Big-4 Firm

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

   Författare :John Gerendas; Axel Tottie-Håkansson; [2024]
   Nyckelord :Sustainability assurance; CSRD; Comfort; Task-oriented language; Materiality construction;

   Sammanfattning : The rise in sustainability reporting has increased the demand for sustainability assurance, especially in the light of new legislation, requiring more companies to undergo third-party assurance. This thesis provides insights into the practical work of a sustainability assuror in the sustainability assurance process and how sustainability assurance opinions are formed as well as how materiality is constructed. LÄS MER