Sökning: "Redovisning"

Visar resultat 21 - 25 av 3602 uppsatser innehållade ordet Redovisning.

1. 21. Does CSR Performance Impact a Firms' Engagement in Earnings Management?

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

   Författare :Tashfia Khan Latif; Maria Makhoul; [2024]
   Nyckelord :corporate social responsibility; earnings management; discretionary accruals; opportunistic perspective; integrative theory;

   Sammanfattning : This study examines the relationship between corporate social responsibility (CSR) and earnings management (EM). Specifically, we question whether firms investing in CSR also behave in an ethical manner to constrain EM, or if they engage in CSR as a way to hide corporate misconduct. LÄS MER

3. 22. Value Relevance of Capitalized Intangibles

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

   Författare :Adam Groundstroem; Martin Svedin; [2024]
   Nyckelord :Intangible assets; Capitalization; Value relevance; Financial Reporting;

   Sammanfattning : This study aims to examine the value relevance of different accounting treatments of intangibles. We investigate the immediate expensing of intangible investments in Research and Development (R&D) and Selling, General, and Administrative (SG&A) and, by using methods that attempt to adjust financial statements, we investigate if capitalizing these investments results in a measure with higher value relevance. LÄS MER

4. 23. Quantifying Generative AI's Influence on European Firm Valuation

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

   Författare :Kevin Selling; Viktor Sjöström; [2024]
   Nyckelord :Productivity Improvement; Generative AI; Large Language Models; Corporate Valuation; Workforce Exposure;

   Sammanfattning : This paper employs a quantitative approach to evaluate the influence of generative AI workforce exposure on firm value in light of recent AI advancements. We focus on public large-cap companies headquartered in the European Union, analyzing their workforce exposure to these AI technologies. LÄS MER

5. 24. Sports and Business in a Swedish Football Club A case study on Örebro SK

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

   Författare :Gabriel Bekassy Fritzson; Clara Bascuas; [2024]
   Nyckelord :Institutional logics; Football; PMS; Compromising; ; Commercialization;

   Sammanfattning : One must not forget that we are working with people, we cannot simply purchase a more powerful engine. The quote from an employee in our case organization emphasizes the human aspect in football operations, cautioning against the belief that acquiring superior resources guarantees better performance. LÄS MER

7. 25. 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