Sökning: "The Accounting Change Model"
Visar resultat 1 - 5 av 110 uppsatser innehållade orden The Accounting Change Model.
1. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER
2. The Impact of Oil Prices on Carbon Dioxide Emission Levels in Sweden : a time-series regression analysis of Sweden
Kandidat-uppsats, SLU/Dept. of EconomicsSammanfattning : Globally, CO2 emissions have increased over the last decades. This trend has been broken in Sweden, where CO2 emissions are declining. Oil is one of Sweden's largest sources of energy, accounting for over 20 % of all energy consumption, and oil combustion is a large source of CO2 emissions. LÄS MER
3. Digitaliseringens påverkan på redovisningsyrket samt digitaliseringens påverkan på redovisningskonsultens roll på en redovisningsbyrå
Kandidat-uppsats, Linnéuniversitetet/Institutionen för management (MAN)Sammanfattning : Purpose: The purpose of the essay and this study is to examine how digitization has affected the accounting profession and mainly the case company and their accounting work. Research questions: (1) In what ways is the accounting profession changing as a result of the current rate of digitization? (2) How has the digitization of systems affected the work at different career levels within the case company? Method: The study is based on qualitative research where the empirical material has been collected through six interviews with people who are employed at the case company. LÄS MER
4. Macro-based Adjustment Factors for Valuations in Venture Capital
Magister-uppsats, Lunds universitet/Nationalekonomiska institutionenSammanfattning : This paper focuses on creating macro-based adjustment factors which can be applied to the valuation of start-up companies. Since start-up companies are private, market valuations are limited to events such as funding rounds or M&A transactions, which happen only at discrete points in time. LÄS MER
5. Modelling the effects of substituting pollinators in decline
Kandidat-uppsats, Lunds universitet/Matematik LTHSammanfattning : While pollination is essential for many plant species and ecosystem functions, pollinator populations worldwide are declining. This decline is largely due to abiotic changes in the environment: climate change and other anthropogenic impacts, such as pesticides and land use change. LÄS MER